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Article 64-5Aggregation of Profits and Losses

第六十四条の五（損益通算）

In the case where, in the business year ending on the base date of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation as of the day on which the income business year of the group tax sharing corporation (meaning a business year in which income before group tax sharing (meaning the amount of income calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), Article 59, paragraphs (3) and (4) (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation), Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), this Article and Article 64-7, paragraph (6) (Aggregation of Losses); the same applies hereinafter in this Article) arises (limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation); the same applies hereinafter in this Article) ends (hereinafter referred to as the "base date" in this paragraph and the following paragraph), a deficit before group tax sharing (meaning the net operating loss calculated without applying the provisions of Article 59, paragraphs (3) and (4), Article 62-5, paragraph (5), this Article and Article 64-7, paragraph (6); the same applies hereinafter in this Article) arises, the deficit subject to aggregation for the income business year of the group tax sharing corporation is included in deductible expenses, when calculating the amount of income for the income business year.

通算法人の所得事業年度（通算前所得金額（第五十七条第一項（欠損金の繰越し）、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）、第六十二条の五第五項（現物分配による資産の譲渡）、この条並びに第六十四条の七第六項（欠損金の通算）の規定を適用しないものとして計算した場合における所得の金額をいう。以下この条において同じ。）の生ずる事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）をいう。以下この条において同じ。）終了の日（以下この項及び次項において「基準日」という。）において当該通算法人との間に通算完全支配関係がある他の通算法人の基準日に終了する事業年度において通算前欠損金額（第五十九条第三項及び第四項、第六十二条の五第五項、この条並びに第六十四条の七第六項の規定を適用しないものとして計算した場合における欠損金額をいう。以下この条において同じ。）が生ずる場合には、当該通算法人の当該所得事業年度の通算対象欠損金額は、当該所得事業年度の所得の金額の計算上、損金の額に算入する。

The deficit subject to aggregation prescribed in the preceding paragraph means the amount calculated by multiplying the amount listed in item (i) by the ratio of the amount listed in item (ii) to the amount listed in item (iii):

前項に規定する通算対象欠損金額とは、第一号に掲げる金額に第二号に掲げる金額が第三号に掲げる金額のうちに占める割合を乗じて計算した金額をいう。

the sum of the deficits before group tax sharing arising in the business years ending on the base date of the other group tax sharing corporations prescribed in the preceding paragraph (in the case where that sum exceeds the amount listed in item (iii), the amount obtained by deducting the amount of the excess);

前項に規定する他の通算法人の基準日に終了する事業年度において生ずる通算前欠損金額の合計額（当該合計額が第三号に掲げる金額を超える場合には、その超える部分の金額を控除した金額）

the income before group tax sharing for the income business year of the group tax sharing corporation referred to in the preceding paragraph;

前項の通算法人の所得事業年度の通算前所得金額

the sum of the income before group tax sharing for the income business year of the group tax sharing corporation referred to in the preceding paragraph and for the business years ending on the base date of the other group tax sharing corporations prescribed in that paragraph.

前項の通算法人の所得事業年度及び同項に規定する他の通算法人の基準日に終了する事業年度の通算前所得金額の合計額

通算法人の欠損事業年度（通算前欠損金額の生ずる事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）をいう。以下この条において同じ。）終了の日（以下この項及び次項において「基準日」という。）において当該通算法人との間に通算完全支配関係がある他の通算法人の基準日に終了する事業年度において通算前所得金額が生ずる場合には、当該通算法人の当該欠損事業年度の通算対象所得金額は、当該欠損事業年度の所得の金額の計算上、益金の額に算入する。

The income subject to aggregation prescribed in the preceding paragraph means the amount calculated by multiplying the amount listed in item (i) by the ratio of the amount listed in item (ii) to the amount listed in item (iii):

前項に規定する通算対象所得金額とは、第一号に掲げる金額に第二号に掲げる金額が第三号に掲げる金額のうちに占める割合を乗じて計算した金額をいう。

the sum of the income before group tax sharing for the business years ending on the base date of the other group tax sharing corporations prescribed in the preceding paragraph (in the case where that sum exceeds the amount listed in item (iii), the amount obtained by deducting the amount of the excess);

前項に規定する他の通算法人の基準日に終了する事業年度の通算前所得金額の合計額（当該合計額が第三号に掲げる金額を超える場合には、その超える部分の金額を控除した金額）

the deficit before group tax sharing arising in the business year showing a loss of the group tax sharing corporation referred to in the preceding paragraph;

前項の通算法人の欠損事業年度において生ずる通算前欠損金額

the sum of the deficits before group tax sharing arising in the business year showing a loss of the group tax sharing corporation referred to in the preceding paragraph and in the business years ending on the base date of the other group tax sharing corporations prescribed in that paragraph.

前項の通算法人の欠損事業年度及び同項に規定する他の通算法人の基準日に終了する事業年度において生ずる通算前欠損金額の合計額

In applying the provisions of paragraph (1) or paragraph (3), when the income before group tax sharing or the deficit before group tax sharing for the income business year of the group tax sharing corporation referred to in paragraph (1) or the business year ending on the base date prescribed in that paragraph of another group tax sharing corporation prescribed in that paragraph, or for the business year showing a loss of the group tax sharing corporation referred to in paragraph (3) or the business year ending on the base date prescribed in that paragraph of another group tax sharing corporation prescribed in that paragraph (hereinafter referred to as a "group tax sharing business year" up to paragraph (7)), differs from the amount entered as the income before group tax sharing or the deficit before group tax sharing in the documents attached to the return under Article 74, paragraph (1) (Final Returns) for the group tax sharing business year (hereinafter referred to as the "initially reported income before group tax sharing" or the "initially reported deficit before group tax sharing", respectively, in this paragraph), the initially reported income before group tax sharing is deemed to be the income before group tax sharing, and the initially reported deficit before group tax sharing is deemed to be the deficit before group tax sharing, respectively.

第一項又は第三項の規定を適用する場合において、第一項の通算法人の所得事業年度若しくは同項に規定する他の通算法人の同項に規定する基準日に終了する事業年度又は第三項の通算法人の欠損事業年度若しくは同項に規定する他の通算法人の同項に規定する基準日に終了する事業年度（以下第七項までにおいて「通算事業年度」という。）の通算前所得金額又は通算前欠損金額が当該通算事業年度の第七十四条第一項（確定申告）の規定による申告書に添付された書類に通算前所得金額又は通算前欠損金額として記載された金額（以下この項においてそれぞれ「当初申告通算前所得金額」又は「当初申告通算前欠損金額」という。）と異なるときは、当初申告通算前所得金額を通算前所得金額と、当初申告通算前欠損金額を通算前欠損金額と、それぞれみなす。

In the case where an amended return is filed or a reassessment is made with regard to any of the group tax sharing business years (limited to a business year for which a return under Article 74, paragraph (1) has been filed; the same applies hereinafter in this paragraph and the following paragraph), when all of the following requirements are met, the provisions of the preceding paragraph do not apply to the income business year of the group tax sharing corporation referred to in paragraph (1) or the business year showing a loss of the group tax sharing corporation referred to in paragraph (3):

通算事業年度（第七十四条第一項の規定による申告書を提出した事業年度に限る。以下この項及び次項において同じ。）のいずれかについて修正申告書の提出又は更正がされる場合において、次に掲げる要件の全てに該当するときは、第一項の通算法人の所得事業年度又は第三項の通算法人の欠損事業年度については、前項の規定は、適用しない。

with regard to all of the group tax sharing business years, the amount entered as the amount of income for the group tax sharing business year in the return under Article 74, paragraph (1) is zero, or there is an amount entered as the net operating loss for the group tax sharing business year in the return under that paragraph;

通算事業年度の全てについて、第七十四条第一項の規定による申告書に当該通算事業年度の所得の金額として記載された金額が零であること又は同項の規定による申告書に当該通算事業年度の欠損金額として記載された金額があること。

with regard to any of the group tax sharing business years, the amount entered as the income before group tax sharing for the group tax sharing business year in the documents attached to the return under Article 74, paragraph (1) is understated, or the amount entered as the deficit before group tax sharing for the group tax sharing business year in the documents attached to the return under that paragraph is overstated;

通算事業年度のいずれかについて、第七十四条第一項の規定による申告書に添付された書類に当該通算事業年度の通算前所得金額として記載された金額が過少であり、又は同項の規定による申告書に添付された書類に当該通算事業年度の通算前欠損金額として記載された金額が過大であること。

with regard to any of the group tax sharing business years, the amount of income for the group tax sharing business year calculated without applying the provisions of this paragraph and Article 64-7, paragraph (8) and any other provisions specified by Cabinet Order exceeds zero.

通算事業年度のいずれかについて、この項及び第六十四条の七第八項の規定その他政令で定める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通算事業年度の所得の金額が零を超えること。

With regard to the application of the provisions of the preceding two paragraphs after an amended return has been filed or a reassessment has been made for a group tax sharing business year by applying the provisions of the preceding paragraph, the amount entered as an amount listed in each of the following items in the amended return or in the written notice of reassessment prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes pertaining to the reassessment, or in the documents attached to those documents, is deemed to be the amount entered as the amount listed in that item in the return under Article 74, paragraph (1) or in the documents attached to that return:

通算事業年度について前項の規定を適用して修正申告書の提出又は更正がされた後における前二項の規定の適用については、当該修正申告書若しくは当該更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書又はこれらの書類に添付された書類に次の各号に掲げる金額として記載された金額を第七十四条第一項の規定による申告書又は当該申告書に添付された書類に当該各号に掲げる金額として記載された金額とみなす。

the income before group tax sharing or the deficit before group tax sharing for the group tax sharing business year;

当該通算事業年度の通算前所得金額又は通算前欠損金額

the amount of income or the net operating loss for the group tax sharing business year.

当該通算事業年度の所得の金額又は欠損金額

When the district director finds that, if the provisions of paragraph (5), Article 64-7, paragraphs (4) through (7) or Article 69, paragraph (15) or paragraph (20) (Foreign Tax Credit) or any other provisions specified by Cabinet Order were applied in calculating the amount of income or the net operating loss, or the amount of corporation tax, for each business year of a group tax sharing corporation, the following facts or other facts would arise and this would result in unreasonably reducing the burden of corporation tax on income for the business years of the group tax sharing corporation or other group tax sharing corporations ending on or after the day of the end of each relevant business year, the district director may decide not to apply the provisions of paragraph (5) with regard to each relevant business year and the business years of the other group tax sharing corporations ending on the day of the end of each relevant business year:

税務署長は、通算法人の各事業年度の所得の金額若しくは欠損金額又は法人税の額の計算につき第五項、第六十四条の七第四項から第七項まで又は第六十九条第十五項若しくは第二十項（外国税額の控除）の規定その他政令で定める規定を適用したならば次に掲げる事実その他の事実が生じ、当該通算法人又は他の通算法人の当該各事業年度終了の日以後に終了する事業年度の所得に対する法人税の負担を不当に減少させる結果となると認めるときは、当該各事業年度及び他の通算法人の当該各事業年度終了の日に終了する事業年度については、第五項の規定を適用しないことができる。

the fact that, in the case where the group tax sharing corporation has a net operating loss that arose in a business year that started within ten years before each relevant business year (limited to an amount that would be included in deductible expenses in each relevant business year under Article 57, paragraph (1) if the provisions of Article 64-7, paragraph (4) were applied), a net operating loss arises in each relevant business year;

当該通算法人が当該各事業年度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（第六十四条の七第四項の規定を適用したならば当該各事業年度において第五十七条第一項の規定により損金の額に算入されるものに限る。）を有する場合において、当該各事業年度において欠損金額が生ずること。

the fact that, in the case where, among the group tax sharing corporation and the other group tax sharing corporations, there is one whose approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as "group tax sharing approval" in this Division) is expected to cease to be effective under Article 64-10, paragraph (6) (Cancellation of the Group Tax Sharing System, etc.), the group tax sharing corporation or the other group tax sharing corporation has a net operating loss to which the provisions of Article 57, paragraph (1) apply.

当該通算法人又は当該他の通算法人のうちに第六十四条の十第六項（通算制度の取りやめ等）の規定により第六十四条の九第一項（通算承認）の規定による承認（以下この目において「通算承認」という。）の効力を失うことが見込まれるものがある場合において、当該通算法人又は当該他の通算法人に第五十七条第一項の規定の適用がある欠損金額があること。

Beyond what is provided for in paragraph (5) to the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.

第五項から前項までに定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。

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Article 64-5Aggregation of Profits and Losses