you can use Slice Tool to split the image in parts, than Save for Web, which outputs several sliced image files, than you can drag & drop above files into the same project as layers on top of black background, realign them to resemble the original image using Snap and Snap To and turn the slice layers visibility on/off, saving the result.
when cutting image using Slice Tool, each slice has an X Y coordinate, you can check it by clicking right mouse button > slice options, when Slice Tool is active. to realign exactly, hit ctrl+t to transform slice layer and enter X Y coordinates & set up reference point location.
if you want to split an images into 100x parts, you gonna have a hard time realigning manually though. automating the above method via script would be a way to go