Guide to Using Spin-Offs: System Edition (May 2026)

This document is the Guide to Using Spin-Offs: System Edition, revised in May 2026, and compiles explanations of the system and practical information related to applications.

This revision responds to the review of the requirements for the partial spin-off tax system under the FY2026 tax reform.

The overview and statutory provisions for the partial spin-off tax system were updated. The relevant pages are P.7, 8, 35, and 70-74.

The Q&A on application and attachment documents was also updated following the review of the requirements. The relevant material is Q48-54 on P.49-53.

In addition, corrections to article numbering and other issues were made. The document is provided in PDF format, and its file size is 3,079KB.

The contact office is the Industrial Organization Division of the Economic and Industrial Policy Bureau, and the representatives are Asami and Kawashima. The telephone number is 03-3501-1511 (extensions 2621-2624), and the fax number is 03-3501-6046. The latest update date is May 22, 2026.