Article 64-14Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
第六十四条の十四（特定資産に係る譲渡等損失額の損金不算入）
In the case where a group tax sharing corporation (limited to a corporation listed in any of the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System) or any of the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System); hereinafter the same applies in this paragraph) does not fall under the case specified by Cabinet Order as a case where it has had a controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, any of the other group tax sharing corporations) continuously from the day five years before the day on which the group tax sharing approval became effective or the date of establishment of the group tax sharing corporation, whichever is later, until the day on which the group tax sharing approval became effective (excluding, in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, the case where the group tax sharing approval has ceased to be effective under Article 64-10, paragraph (5) or paragraph (6) (Cancellation of the Group Tax Sharing System, etc.) during the period from the day on which the group tax sharing approval became effective for the group tax sharing corporation until the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation containing that day (excluding the case where it ceased to be effective due to a merger in which the group tax sharing corporation is the acquired corporation and another group tax sharing corporation is 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 became effective for 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 pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, the day on which it last came to have a controlling interest with the one, among 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; hereinafter referred to as the "date the controlling interest arose" in this paragraph and item (i) of the following paragraph), the net operating loss on the transfer of specified assets that arises in the application period of the group tax sharing corporation (meaning the period from the day on which the group tax sharing approval became effective or the first day of the business year containing the day on which the business was commenced, whichever is later, until the day on which three years have elapsed from the day on which the approval became effective or the day on which five years have elapsed from the date the controlling interest arose, whichever is earlier) is excluded from deductible expenses, when calculating the amount of income of the group tax sharing corporation for each business year.
通算法人（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）に掲げる法人に限る。以下この項において同じ。）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、当該通算法人について通算承認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。）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。以下この項及び次項第一号において「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、当該通算法人の適用期間（当該通算承認の効力が生じた日と当該事業を開始した日の属する事業年度開始の日とのうちいずれか遅い日からその効力が生じた日以後三年を経過する日と当該支配関係発生日以後五年を経過する日とのうちいずれか早い日までの期間をいう。）において生ずる特定資産譲渡等損失額は、当該通算法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
The net operating loss on the transfer of specified assets prescribed in the preceding paragraph means the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
the sum of the amounts specified by Cabinet Order as the amounts of losses due to the transfer, revaluation, bad debts, removal or other grounds of the assets held by the group tax sharing corporation (excluding inventory, assets with a small book value and any other assets specified by Cabinet Order) that it has held since before the first day of the business year containing the date the controlling interest arose (including those specified by Cabinet Order as being equivalent thereto; referred to as "specified assets" in the following item);
the sum of the amounts specified by Cabinet Order as the amounts of profits due to the transfer, revaluation or other grounds of specified assets.
特定資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額の合計額
In the case where the group tax sharing corporation prescribed in paragraph (1) is a corporation showing a loss, etc. prescribed in Article 60-3, paragraph (1) (Net operating loss on Transfer of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders) (referred to as a "corporation showing a loss, etc." in the following paragraph) and the group tax sharing approval became effective within the application period prescribed in paragraph (1) of that Article, the provisions of paragraph (1) pertaining to the group tax sharing approval do not apply to the assets held by the group tax sharing corporation.
In the case where the group tax sharing corporation prescribed in paragraph (1) has become a corporation showing a loss, etc. on or after the day on which the group tax sharing approval became effective and the application period prescribed in Article 60-3, paragraph (1) has commenced, the application period prescribed in paragraph (1) is to end on the day preceding the first day of the application period prescribed in paragraph (1) of that Article.
In the case where, on or after the day on which the group tax sharing approval became effective with regard to the group tax sharing corporation prescribed in paragraph (1), a specified qualified organizational restructuring, etc. prescribed in Article 62-7, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) in which the group tax sharing corporation is the acquiring corporation, the succeeding corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind has been effected between the group tax sharing corporation and a corporation with a controlling interest (meaning a corporation that has a controlling interest with the group tax sharing corporation), and the target period prescribed in that paragraph has commenced, the application period prescribed in paragraph (1) is to end on the day preceding the first day of the target period prescribed in paragraph (1) of that Article.
The amount that may be deducted from the net operating loss on the transfer of specified assets prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.