In the case where a domestic corporation shows any net operating loss that arose in a business year starting within ten years prior to the first day of each of its business years (such amount excludes the amount that was included in deductible expenses in the calculation of the amount of income for the business year prior to each relevant business year under this paragraph and the amount that was used as the basis of the calculation of the amount to be refunded under Article 80 (Refund by Carryback of Loss)), the amount equivalent to the net operating loss is included in deductible expenses, when calculating the amount of income for each relevant business year; provided, however, that in the case where the amount equivalent to the net operating loss exceeds the amount that remains after deducting, from the limit on inclusion in deductible expenses (meaning the amount equivalent to 50 percent of the amount of income for each relevant business year calculated without applying the provisions of the main clause and without applying the provisions of Article 59, paragraphs (3) and (4) (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation) and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind)), the amount which is equivalent to any net operating loss that had arisen in a business year prior to the business year when the net operating loss arose and which is to be included in deductible expenses when calculating the amount of income for each relevant business year under the main clause, the provisions of the main clause do not apply to the amount of the excess.
内国法人の各事業年度開始の日前十年以内に開始した事業年度において生じた欠損金額（この項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある場合には、当該欠損金額に相当する金額は、当該各事業年度の所得の金額の計算上、損金の額に算入する。ただし、当該欠損金額に相当する金額が損金算入限度額（本文の規定を適用せず、かつ、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）並びに第六十二条の五第五項（現物分配による資産の譲渡）の規定を適用しないものとして計算した場合における当該各事業年度の所得の金額の百分の五十に相当する金額をいう。）から当該欠損金額の生じた事業年度前の事業年度において生じた欠損金額に相当する金額で本文の規定により当該各事業年度の所得の金額の計算上損金の額に算入される金額を控除した金額を超える場合は、その超える部分の金額については、この限りでない。
In the case where a qualified merger with the domestic corporation set forth in the preceding paragraph as the acquiring corporation has been effected, or in the case where the residual assets of another domestic corporation with which the domestic corporation has a full controlling interest (limited to a full controlling interest held by the domestic corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6 (Definitions)) and of which the domestic corporation holds the whole or a part of the issued shares or capital contributions have been determined, when the acquired corporation involved in the qualified merger or that other domestic corporation (hereinafter referred to as an "acquired corporation, etc." in this paragraph) shows any net operating loss that arose in each of the business years starting within ten years prior to the date of the qualified merger, or starting within ten years prior to the day following the date of determination of residual assets (hereinafter referred to as a "business year within preceding ten years" in this paragraph, the following paragraph and paragraph (7), item (i)) (such net operating loss is limited to the net operating loss in the case where the acquired corporation, etc. has filed a Final Return for the business year within preceding ten years in which the net operating loss (including a net operating loss which was deemed to be that of the acquired corporation, etc. under this paragraph and excluding a net operating loss which was deemed not to exist under paragraphs (4) through (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1) (Special Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed); the same applies in the following paragraph) arose, or meets any other requirements as specified by Cabinet Order, and excludes the amount included in deductible expenses when calculating the amount of income for a business year within preceding ten years of the acquired corporation, etc. under the preceding paragraph and the amount used as the basis of the calculation of the amount to be refunded under Article 80; hereinafter referred to as the "amount of unappropriated loss" in this paragraph), with regard to the application of the provisions of the preceding paragraph in each business year on or after the business year of the domestic corporation containing the date of the qualified merger or the business year containing the day following the date of determination of residual assets (hereinafter referred to as the "business year of the merger, etc." in this paragraph), the amount of unappropriated loss that arose in the business year within preceding ten years (in the case where that other domestic corporation has two or more shareholders, etc., the amount calculated by dividing the amount of unappropriated loss by the total number or the total amount of the issued shares or capital contributions of that other domestic corporation (excluding the shares that that other domestic corporation holds in itself and the capital contributions made thereby) and multiplying the result by the number or the amount of the shares of or capital contributions to that other domestic corporation held by the domestic corporation) is deemed to be the net operating loss that arose in each business year of the domestic corporation containing the first day of the business year within preceding ten years in which the respective amount of unappropriated loss arose (or, for the amount of unappropriated loss that arose in the business year within preceding ten years of the acquired corporation, etc. starting on or after the first day of the business year of the merger, etc. of the domestic corporation, in the previous business year of the business year of the merger, etc.).
前項の内国法人を合併法人とする適格合併が行われた場合又は当該内国法人との間に完全支配関係（当該内国法人による完全支配関係又は第二条第十二号の七の六（定義）に規定する相互の関係に限る。）がある他の内国法人で当該内国法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の内国法人（以下この項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した各事業年度（以下この項、次項及び第七項第一号において「前十年内事業年度」という。）において生じた欠損金額（当該被合併法人等が当該欠損金額（この項の規定により当該被合併法人等の欠損金額とみなされたものを含み、第四項から第六項まで、第八項若しくは第九項又は第五十八条第一項（青色申告書を提出しなかつた事業年度の欠損金の特例）の規定によりないものとされたものを除く。次項において同じ。）の生じた前十年内事業年度について確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該欠損金額に限るものとし、前項の規定により当該被合併法人等の前十年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。以下この項において「未処理欠損金額」という。）があるときは、当該内国法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項において「合併等事業年度」という。）以後の各事業年度における前項の規定の適用については、当該前十年内事業年度において生じた未処理欠損金額（当該他の内国法人に株主等が二以上ある場合には、当該未処理欠損金額を当該他の内国法人の発行済株式又は出資（当該他の内国法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該内国法人の有する当該他の内国法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該未処理欠損金額の生じた前十年内事業年度開始の日の属する当該内国法人の各事業年度（当該内国法人の合併等事業年度開始の日以後に開始した当該被合併法人等の当該前十年内事業年度において生じた未処理欠損金額にあつては、当該合併等事業年度の前事業年度）において生じた欠損金額とみなす。
The amount of unappropriated loss prescribed in the preceding paragraph of an acquired corporation involved in the qualified merger set forth in the preceding paragraph (limited to one that has a controlling interest with the domestic corporation set forth in that paragraph (or, in the case where the domestic corporation is a corporation established through the qualified merger, with another acquired corporation involved in the qualified merger; hereinafter the same applies in this paragraph)) or of another domestic corporation whose residual assets have been determined as set forth in the preceding paragraph (hereinafter referred to as an "acquired corporation, etc." in this paragraph) is not to include the following net operating loss, in the case where the qualified merger does not fall under what is specified by Cabinet Order as a merger for conducting business jointly, nor does the case fall under the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the acquired corporation, etc. and the domestic corporation set forth in that paragraph since the latest of the day five years prior to the first day of the business year of the domestic corporation containing the date of the qualified merger (or, in the case where the qualified merger establishes a corporation, the date of the qualified merger) or the day five years prior to the first day of the business year containing the day following the date of determination of residual assets, the date of establishment of the acquired corporation, etc., or the date of establishment of the domestic corporation:
前項の適格合併に係る被合併法人（同項の内国法人（当該内国法人が当該適格合併により設立された法人である場合にあつては、当該適格合併に係る他の被合併法人。以下この項において同じ。）との間に支配関係があるものに限る。）又は前項の残余財産が確定した他の内国法人（以下この項において「被合併法人等」という。）の前項に規定する未処理欠損金額には、当該適格合併が共同で事業を行うための合併として政令で定めるものに該当する場合又は当該被合併法人等と同項の内国法人との間に当該内国法人の当該適格合併の日の属する事業年度開始の日（当該適格合併が法人を設立するものである場合には、当該適格合併の日）の五年前の日若しくは当該残余財産の確定の日の翌日の属する事業年度開始の日の五年前の日、当該被合併法人等の設立の日若しくは当該内国法人の設立の日のうち最も遅い日から継続して支配関係がある場合として政令で定める場合のいずれにも該当しない場合には、次に掲げる欠損金額を含まないものとする。
the net operating loss that arose in each business year of the acquired corporation, etc. prior to the controlling interest business year of the acquired corporation, etc. (meaning the business year containing the day on which the acquired corporation, etc. last came to have a controlling interest with the domestic corporation; the same applies in the following item) that falls under a business year within preceding ten years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding ten years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and
the portion of the net operating loss that arose in each business year of the acquired corporation, etc. on or after the controlling interest business year of the acquired corporation, etc. that falls under a business year within preceding ten years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses).
当該被合併法人等の支配関係事業年度以後の各事業年度で前十年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額
In the case where a qualified merger, or a merger that does not fall under a qualified merger and to which the provisions of Article 61-11, paragraph (1) (Profit or Loss from Transactions between Corporations with a Full Controlling Interest) apply, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring, etc." in this paragraph) has been effected between a domestic corporation set forth in paragraph (1) and a corporation in a controlling interest (meaning a corporation that has a controlling interest with the domestic corporation; hereinafter the same applies in this paragraph), with the domestic corporation as an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind (excluding the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the domestic corporation and the corporation in a controlling interest since the latest of the day five years prior to the first day of the business year containing the date of the qualified organizational restructuring, etc. (or, in the case where the qualified organizational restructuring, etc. is a distribution of all residual assets, the day following the date of determination of residual assets) (hereinafter referred to as the "business year of an organizational restructuring" in this paragraph) of the domestic corporation, the date of establishment of the domestic corporation, or the date of establishment of the corporation in a controlling interest), when the qualified organizational restructuring, etc. does not fall under the category that is specified by Cabinet Order as a qualified organizational restructuring, etc. for the purpose of conducting business jointly, with regard to the application of the provisions of paragraph (1) in each business year of the domestic corporation on or after the business year of an organizational restructuring, the following net operating loss out of the domestic corporation's net operating loss prescribed in that paragraph (including the amount deemed to be the domestic corporation's net operating loss under paragraph (2) and excluding the amount deemed not to exist under this paragraph through paragraph (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1); hereinafter the same applies in this paragraph and the following paragraph) is deemed not to exist:
第一項の内国法人と支配関係法人（当該内国法人との間に支配関係がある法人をいう。以下この項において同じ。）との間で当該内国法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成等」という。）が行われた場合（当該内国法人の当該適格組織再編成等の日（当該適格組織再編成等が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）の属する事業年度（以下この項において「組織再編成事業年度」という。）開始の日の五年前の日、当該内国法人の設立の日又は当該支配関係法人の設立の日のうち最も遅い日から継続して当該内国法人と当該支配関係法人との間に支配関係がある場合として政令で定める場合を除く。）において、当該適格組織再編成等が共同で事業を行うための適格組織再編成等として政令で定めるものに該当しないときは、当該内国法人の当該組織再編成事業年度以後の各事業年度における第一項の規定の適用については、当該内国法人の同項に規定する欠損金額（第二項の規定により当該内国法人の欠損金額とみなされたものを含み、この項から第六項まで、第八項若しくは第九項又は第五十八条第一項の規定によりないものとされたものを除く。以下この項及び次項において同じ。）のうち次に掲げる欠損金額は、ないものとする。
the net operating loss that arose in each business year of the domestic corporation prior to the controlling interest business year of the domestic corporation (meaning the business year containing the day on which the domestic corporation last came to have a controlling interest with the corporation in a controlling interest; the same applies in the following item) that falls under a business year within preceding ten years (meaning each business year starting within ten years prior to the first day of the business year of an organizational restructuring; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding ten years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or
the portion of the net operating loss that arose in each business year of the domestic corporation on or after the controlling interest business year of the domestic corporation that falls under a business year within preceding ten years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).
当該内国法人の支配関係事業年度以後の各事業年度で前十年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額
In the case where a domestic corporation set forth in paragraph (1) is subject to the application of the provisions of Article 59, paragraph (1), (2) or (4), with regard to the application of the provisions of paragraph (1) in each business year of the domestic corporation on or after the applicable year prescribed in those provisions (hereinafter referred to as the "applicable year" in this paragraph) (or, in the case where it is subject to the application of the provisions of paragraph (4) of that Article, each business year after the applicable year), the amount specified by Cabinet Order as the amount of the portion of the net operating loss prescribed in paragraph (1) that consists of the amount to be included in deductible expenses when calculating the amount of income for the applicable year under the provisions of paragraph (1), (2) or (4) of that Article is deemed not to exist.
In the case where a group tax sharing corporation does not fall under any of the corporations listed in the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon the Start of the Group Tax Sharing System) or the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Joining the Group Tax Sharing System) (referred to as a "corporation excluded from fair valuation" in item (i) of the following paragraph and paragraph (8)) (excluding the case where the group tax sharing corporation is a group tax sharing subsidiary corporation and, during the period from the day on which the approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as "group tax sharing approval" in this Article) became effective with regard to the group tax sharing corporation until the end of the business year of the group tax sharing parent corporation of the group tax sharing corporation that contains that day, the group tax sharing approval has ceased to be effective under the provisions of Article 64-10, paragraph (5) or (6) (Withdrawal from the Group Tax Sharing System, etc.) (excluding the case where it has ceased to be effective due to a merger with the group tax sharing corporation as the acquired corporation and another group tax sharing corporation as the acquiring corporation having been effected, or due to the residual assets of the group tax sharing corporation having been determined)), with regard to the application of the provisions of paragraph (1) in each business year of the group tax sharing corporation (including a domestic corporation that was the group tax sharing corporation) starting on or after the day on which the group tax sharing approval became effective, the net operating loss that arose in each business year that started before that day (including the amount deemed under the provisions of paragraph (2), in each business year that started before that day, to be the net operating loss that arose in a business year prior to each relevant business year) is deemed not to exist.
通算法人が第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人（次項第一号及び第八項において「時価評価除外法人」という。）に該当しない場合（当該通算法人が通算子法人である場合において、当該通算法人について第六十四条の九第一項（通算承認）の規定による承認（以下この条において「通算承認」という。）の効力が生じた日から同日の属する当該通算法人に係る通算親法人の事業年度終了の日までの間に第六十四条の十第五項又は第六項（通算制度の取りやめ等）の規定により当該通算承認が効力を失つたとき（当該通算法人を被合併法人とする合併で他の通算法人を合併法人とするものが行われたこと又は当該通算法人の残余財産が確定したことに基因してその効力を失つた場合を除く。）を除く。）には、当該通算法人（当該通算法人であつた内国法人を含む。）の通算承認の効力が生じた日以後に開始する各事業年度における第一項の規定の適用については、同日前に開始した各事業年度において生じた欠損金額（同日前に開始した各事業年度において第二項の規定により当該各事業年度前の事業年度において生じた欠損金額とみなされたものを含む。）は、ないものとする。
In the case where a merger with a group tax sharing corporation as the acquiring corporation and another domestic corporation that has a group tax sharing full controlling interest (including a relationship specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) with the group tax sharing corporation as the acquired corporation has been effected, or in the case where the residual assets of another domestic corporation that has a group tax sharing full controlling interest (limited to a full controlling interest held by the group tax sharing corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6) with a group tax sharing corporation and of which the group tax sharing corporation holds the whole or a part of the issued shares or capital contributions have been determined, the provisions of paragraph (2) do not apply to the following net operating loss:
the net operating loss that arose in the business years within preceding ten years of that other domestic corporation (including the amount deemed to be the net operating loss of that other domestic corporation under the provisions of paragraph (2)) in the case where that other domestic corporation does not fall under a corporation excluded from fair valuation (limited to the case where the requirements specified by Cabinet Order are met, such as that the day preceding the date of the merger (limited to a qualified merger) or the date of the determination of residual assets is a day within the period from the day preceding the day on which that other domestic corporation came to have a group tax sharing full controlling interest with the group tax sharing parent corporation until the end of the business year of the group tax sharing parent corporation that contains the day on which it came to have that interest);
the net operating loss of that other domestic corporation to which the provisions of Article 64-8 (Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation) apply.
In the case where a group tax sharing corporation that falls under a corporation excluded from fair valuation does not fall under the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the group tax sharing corporation and the group tax sharing parent corporation of the group tax sharing corporation (or, in the case where the group tax sharing corporation is a group tax sharing parent corporation, any of the other group tax sharing corporations) from the later of the day five years prior to the day on which the group tax sharing approval became effective or the date of establishment of the group tax sharing corporation until the day on which the group tax sharing approval became effective (excluding the case where the group tax sharing corporation is a group tax sharing subsidiary corporation and, during the period from that day until the end of the business year of the group tax sharing parent corporation of the group tax sharing corporation that contains that day, the group tax sharing approval has ceased to be effective under the provisions of Article 64-10, paragraph (5) or (6) (excluding the case where it has ceased to be effective due to a merger with the group tax sharing corporation as the acquired corporation and another group tax sharing corporation as the acquiring corporation having been effected, or due to the residual assets of the group tax sharing corporation having been determined)), and does not fall under the case specified by Cabinet Order as a case where the group tax sharing corporation and another group tax sharing corporation conduct business jointly after the group tax sharing approval has become effective with regard to the group tax sharing corporation, when the group tax sharing corporation has commenced a new business on or after the day on which it last came to have a controlling interest with the group tax sharing parent corporation of the group tax sharing corporation (or, in the case where the group tax sharing corporation is a group tax sharing parent corporation, the day on which it last came to have a controlling interest with the one of the other group tax sharing corporations whose day of last coming to have a controlling interest with the group tax sharing corporation is the earliest; referred to as the "date the controlling interest arose" in item (i)), with regard to the application of the provisions of paragraph (1) in each business year of the group tax sharing corporation (including a domestic corporation that was the group tax sharing corporation) starting on or after the day on which the group tax sharing approval became effective (or, in the case where it commenced the business after the end of the business year containing that day, each business year ending on or after the day on which it commenced the business), the following net operating loss is deemed not to exist:
通算法人で時価評価除外法人に該当するものが通算承認の効力が生じた日の五年前の日又は当該通算法人の設立の日のうちいずれか遅い日から当該通算承認の効力が生じた日まで継続して当該通算法人に係る通算親法人（当該通算法人が通算親法人である場合には、他の通算法人のいずれか）との間に支配関係がある場合として政令で定める場合に該当しない場合（当該通算法人が通算子法人である場合において、同日から同日の属する当該通算法人に係る通算親法人の事業年度終了の日までの間に第六十四条の十第五項又は第六項の規定により当該通算承認が効力を失つたとき（当該通算法人を被合併法人とする合併で他の通算法人を合併法人とするものが行われたこと又は当該通算法人の残余財産が確定したことに基因してその効力を失つた場合を除く。）を除く。）で、かつ、当該通算法人について通算承認の効力が生じた後に当該通算法人と他の通算法人とが共同で事業を行う場合として政令で定める場合に該当しない場合において、当該通算法人が当該通算法人に係る通算親法人との間に最後に支配関係を有することとなつた日（当該通算法人が通算親法人である場合には、他の通算法人のうち当該通算法人との間に最後に支配関係を有することとなつた日が最も早いものとの間に最後に支配関係を有することとなつた日。第一号において「支配関係発生日」という。）以後に新たな事業を開始したときは、当該通算法人（当該通算法人であつた内国法人を含む。）の当該通算承認の効力が生じた日以後に開始する各事業年度（同日の属する事業年度終了の日後に当該事業を開始した場合には、その開始した日以後に終了する各事業年度）における第一項の規定の適用については、次に掲げる欠損金額は、ないものとする。
the net operating loss that arose in each business year of the group tax sharing corporation prior to the controlling interest business year of the group tax sharing corporation (meaning the business year containing the date the controlling interest arose; the same applies in the following item) that falls under the business years within ten years before group tax sharing (meaning each business year starting within ten years prior to the day on which the group tax sharing approval became effective; hereinafter the same applies in this item and the following item) (including the amount deemed to be the net operating loss of the group tax sharing corporation under the provisions of paragraph (2), and excluding the amount included in deductible expenses in the calculation of the amount of income for the business years within ten years before group tax sharing under the provisions of paragraph (1), the amount deemed not to exist under the provisions of paragraphs (4) through (6), this paragraph or the following paragraph or Article 58, paragraph (1), and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item);
当該通算法人の支配関係事業年度（支配関係発生日の属する事業年度をいう。次号において同じ。）前の各事業年度で通算前十年内事業年度（当該通算承認の効力が生じた日前十年以内に開始した各事業年度をいう。以下この号及び次号において同じ。）に該当する事業年度において生じた欠損金額（第二項の規定により当該通算法人の欠損金額とみなされたものを含み、第一項の規定により通算前十年内事業年度の所得の金額の計算上損金の額に算入されたもの、第四項から第六項まで、この項若しくは次項又は第五十八条第一項の規定によりないものとされたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）
the portion of the net operating loss that arose in each business year of the group tax sharing corporation on or after the controlling interest business year of the group tax sharing corporation that falls under the business years within ten years before group tax sharing, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on the transfer of specified assets prescribed in Article 64-14, paragraph (2) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses).
当該通算法人の支配関係事業年度以後の各事業年度で通算前十年内事業年度に該当する事業年度において生じた欠損金額のうち第六十四条の十四第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額
In the case where the group tax sharing approval ceases to be effective with regard to a group tax sharing corporation under the provisions of Article 64-10, paragraph (5), with regard to the application of the provisions of paragraph (1) in each business year of the domestic corporation that was the group tax sharing corporation starting on or after the day on which the approval ceases to be effective, the net operating loss that arose in each business year that started before that day (including the amount deemed under the provisions of paragraph (2), in each business year that started before that day, to be the net operating loss that arose in a business year prior to each relevant business year) is deemed not to exist.
The provisions of paragraph (1) apply only in the case where the domestic corporation set forth in that paragraph filed a Final Return for the business year in which the net operating loss (excluding the amount deemed to be the net operating loss of the domestic corporation under paragraph (2)) arose and filed a Final Return thereafter on a continuous basis (in the case of applying the provisions of paragraph (1) to the amount deemed to be the net operating loss of the domestic corporation under paragraph (2), in the case where the domestic corporation filed a Final Return for the business year of the merger, etc. set forth in paragraph (2) and filed a Final Return thereafter on a continuous basis), and preserves the books and documents pertaining to the business year in which the net operating loss arose as specified by Ministry of Finance Order.
With regard to the application of the provisions of the proviso to paragraph (1) to the income for each business year specified in the following items of the domestic corporation listed in the respective items, the phrase "the amount equivalent to 50 percent of the amount of income" in the proviso to that paragraph is deemed to be replaced with "the amount of income".
a domestic corporation that falls under any of the following corporations (referred to as a "small or medium-sized corporation, etc." in the following item and item (iii)) as of the end of each business year set forth in paragraph (1): each relevant business year;
an ordinary corporation (excluding an investment corporation, a specific purpose company and a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations); the same applies in item (iii)) whose amount of stated capital or amount of capital contributions is 100 million yen or less (excluding one that falls under a corporation listed in Article 66, paragraph (5), item (ii) or (iii) (Tax Rate for Corporation Tax on Income for Each Business Year) and a large group tax sharing corporation prescribed in paragraph (6) of that Article) or that has no capital or capital contributions (excluding a mutual company prescribed in the Insurance Business Act and a large group tax sharing corporation prescribed in that paragraph);
the domestic corporation in the case where each business year set forth in paragraph (1) is the business year specified in the following for the category of the following facts that have occurred with regard to the domestic corporation (excluding one that falls under a small or medium-sized corporation, etc. as of the end of each relevant business year): each relevant business year (in the case where any of the grounds specified by Cabinet Order as grounds on which the rehabilitation of the business of the domestic corporation is found to have been achieved, such as the listing of shares issued by the domestic corporation on a financial instruments exchange as prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act on or after the day on which the fact occurred, has occurred, excluding a business year ending on or after the earliest of the day of the listing and the other days specified by Cabinet Order as the day on which the grounds occurred);
the issuance of an order commencing reorganization proceedings: a business year containing a day within the period from the date of the order commencing reorganization proceedings until the day on which seven years have elapsed from the date of the order of approval of the reorganization plan pertaining to the order commencing reorganization proceedings (in the case where the finalization of an order revoking the order commencing reorganization proceedings or any other fact specified by Cabinet Order has occurred before that day, the period from the date of the order commencing reorganization proceedings until the day on which that fact occurred);
更生手続開始の決定があつたこと 当該更生手続開始の決定の日から当該更生手続開始の決定に係る更生計画認可の決定の日以後七年を経過する日までの期間（同日前において当該更生手続開始の決定を取り消す決定の確定その他の政令で定める事実が生じた場合には、当該更生手続開始の決定の日から当該事実が生じた日までの期間）内の日の属する事業年度
the issuance of an order commencing rehabilitation proceedings: a business year containing a day within the period from the date of the order commencing rehabilitation proceedings until the day on which seven years have elapsed from the date of the order of confirmation of the rehabilitation plan pertaining to the order commencing rehabilitation proceedings (in the case where the finalization of an order revoking the order commencing rehabilitation proceedings or any other fact specified by Cabinet Order has occurred before that day, the period from the date of the order commencing rehabilitation proceedings until the day on which that fact occurred);
再生手続開始の決定があつたこと 当該再生手続開始の決定の日から当該再生手続開始の決定に係る再生計画認可の決定の日以後七年を経過する日までの期間（同日前において当該再生手続開始の決定を取り消す決定の確定その他の政令で定める事実が生じた場合には、当該再生手続開始の決定の日から当該事実が生じた日までの期間）内の日の属する事業年度
a fact specified by Cabinet Order as prescribed in Article 59, paragraph (2) (excluding the fact listed in (b)): a business year containing a day within the period from the day on which the fact occurred until the day on which seven years have elapsed from the day following that day;
a fact specified by Cabinet Order as being equivalent to the facts listed in (a) through (c): a business year containing a day within the period from the day on which the fact occurred until the day on which seven years have elapsed from the day following that day;
イからハまでに掲げる事実に準ずるものとして政令で定める事実 当該事実が生じた日から同日の翌日以後七年を経過する日までの期間内の日の属する事業年度
the domestic corporation in the case where each business year set forth in paragraph (1) is a business year containing a day within the period from the day specified by Cabinet Order as the date of establishment of the domestic corporation until the day on which seven years have elapsed from that day (limited to an ordinary corporation, and excluding one that falls under a small or medium-sized corporation, etc. or a corporation listed in Article 66, paragraph (5), item (ii) or (iii) as of the end of each relevant business year, the domestic corporation in the case where the domestic corporation is a group tax sharing corporation and the business year of any of the other group tax sharing corporations that contains the last day of each relevant business year is not a business year containing a day within the period from the day specified by Cabinet Order as the date of establishment of that other group tax sharing corporation until the day on which seven years have elapsed from that day, and a wholly owning parent corporation in a share transfer): each relevant business year (in the case where any of the grounds specified by Cabinet Order, such as the listing of shares issued by the domestic corporation on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act, has occurred, excluding a business year ending on or after the earliest of the day of the listing and the other days specified by Cabinet Order as the day on which the grounds occurred).
第一項の各事業年度が内国法人の設立の日として政令で定める日から同日以後七年を経過する日までの期間内の日の属する事業年度である場合における当該内国法人（普通法人に限り、当該各事業年度終了の時において中小法人等又は第六十六条第五項第二号若しくは第三号に掲げる法人に該当するもの及び当該内国法人が通算法人である場合において他の通算法人のいずれかの当該各事業年度終了の日の属する事業年度が当該他の通算法人の設立の日として政令で定める日から同日以後七年を経過する日までの期間内の日の属する事業年度でないときにおける当該内国法人並びに株式移転完全親法人を除く。） 当該各事業年度（当該内国法人の発行する株式が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されたことその他の政令で定める事由のいずれかが生じた場合には、その上場された日その他の当該事由が生じた日として政令で定める日のうち最も早い日以後に終了する事業年度を除く。）
The provisions of the preceding paragraph (limited to the part pertaining to item (ii)) apply only in the case where there is the attachment of documents certifying that the fact prescribed in that item has occurred to the Final Return, amended return or written request for Reassessment.
Even in the case where a Final Return, amended return or written request for Reassessment without the attachment of the documents set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (11) (limited to the part pertaining to item (ii)), when the district director finds that there are unavoidable circumstances for the failure to attach them.
In the case where the acquiring corporation set forth in paragraph (2) is a corporation that was established as a result of a qualified merger, necessary matters concerning the application of the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of paragraphs (1) through (9) and paragraph (11), are specified by Cabinet Order.