4. Joint Business Tests for Tax-Qualified "Bunsha" Type Spin-Off 分社型分割における「共同事業要件」

分社型分割における「共同事業要件」は国税庁サイトで以下のように説明されています。英語にしてみました。

The joint business tests for tax-qualified "bunsha" type spin-off are as follows. For more posts about Japanese tax and accounting, click HERE:

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分社型分割の適格判定における共同事業要件について

共同事業要件は、次の(1)から(6)のすべての要件に該当するものとされています。
(1) Business relatedness test 事業関連性要件
(2) Business size test or management continuity test 事業規模要件又は特定役員引継要件
(3) Major asset continuity test 主要資産等移転要件
(4) Employee continuity test 従業者引継要件
(5) Business continuity test 事業継続要件
(6) Shareholding continuity test 株式継続保有要件

Joint business tests for the purposes of a tax qualified "bunsha" type spin-off

The assets and liabilities transferred through a "bunsha" type spin-off are considered to be transferred at book value if the following conditions are met: 

1. No more-than-50% relationship exists between the transferring and the transferee company. 

2. The joint business tests below are satisfied. 

(1) Business relatedness test 

Part of the business of the transferring company which has been conducted by the transferring company since before the spin-off and which is transferred to the transferee company through the spin-off (hereinafter "Transferred Business") and part of the business of the transferee company which has been conducted by the transferee company since before the spin-off and which receives the Transferred Business (hereinafter "Receiving Business") are related to each other. 

(2) Business size test or management continuity test

• The business size test is satisfied if the percentage of the sales or the number of employees or any equivalent indicator of the Transferred Business to those of the Receiving Business is approximately 20% or more and 500% or less.  
• The management continuity test is satisfied if any of the directors and specified directors of the transferring company and any of the specified directors of the transferee company are expected to become specified directors of the transferee company after the spin-off. 

(3) Major asset continuity test

The major assets and liabilities of the Transferred Business are transferred to the transferee company. 

(4) Employee continuity test

Approximately 80% or more of the employees engaged in the Transferred Business immediately before the spin-off are expected to be engaged in the business of the transferee company after the spin-off. 

(5) Business continuity test

The Transferred Business is expected to be continuously conducted by the transferee company after the spin-off. 

(6) Shareholding continuity test

All the shares in either of the transferee company or its parent company distributed to the transferring company in the spin-off are expected to be continuously owned by the transferring company.  

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