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  "domain": "corporate-strategy",
  "title": "会社分割 (Japan corporate split) — 吸収 / 新設 split types, 適格 tax regime, and employee succession",
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    "title": "会社分割 (Japan corporate split) — 吸収 / 新設 split types, 適格 tax regime, and employee succession",
    "aliases": [
      "japan-kaisha-bunkatsu-tax-regime",
      "会社分割 税制",
      "japan corporate split tax",
      "kyushu bunkatsu shinsetsu bunkatsu",
      "tekikaku bunkatsu",
      "qualified corporate split japan",
      "労働契約承継法 corporate split",
      "japan demerger tax regime"
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    "domain": "corporate-strategy",
    "type": null,
    "created": "2026-05-25",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2027-01-29",
    "confidence": "likely",
    "tags": [
      "corporate-strategy",
      "tax",
      "m-and-a",
      "japan",
      "demerger"
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    "note": null,
    "sources": [
      "https://laws.e-gov.go.jp/document?lawid=417AC0000000086",
      "https://www.nta.go.jp/law/tsutatsu/kihon/hojin/01/01_04_05.htm",
      "https://www.mof.go.jp/tax_policy/summary/corporation/c06.htm",
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/oshirase/spinoff-kaitei_20260522.html",
      "https://www.mhlw.go.jp/general/seido/koyou/kyousai/index.html",
      "https://elaws.e-gov.go.jp/document?lawid=412AC0000000103"
    ]
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    "Wiki route",
    "TL;DR",
    "Two-Axis Structural Map",
    "吸収分割 (absorption-type, Companies Act art. 757-766)",
    "新設分割 (incorporation-type, Companies Act art. 762-766)",
    "Tax Axis — 適格 vs 非適格",
    "適格分割 tests (simplified)",
    "非適格分割 consequences",
    "適格分割 consequences"
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