With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to a group tax sharing corporation and a domestic corporation that was a group tax sharing corporation, it is as provided in the following items (in the case of a domestic corporation that was a group tax sharing corporation, item (iv)):
in the case where the first day or the last day of any of the business years that started within ten years before the first day of the business year of a group tax sharing subsidiary corporation to which the provisions of Article 57, paragraph (1) apply (hereinafter referred to as the "applicable business year" in this Article) differs from the first day or the last day of the business years of the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation that started within ten years before the first day of the business year of the group tax sharing parent corporation ending on the day of the end of the applicable business year (hereinafter referred to as the "start date" up to item (iii)) (in the case where the group tax sharing parent corporation is a corporation established on or after the day ten years before the start date, counting from the start date, the period specified by Cabinet Order as the period equivalent to those business years; hereinafter referred to as the "parent corporation's business years within the past ten years, etc." in this item), the periods of the parent corporation's business years within the past ten years, etc. are to be the business years of the group tax sharing subsidiary corporation that started within ten years before the first day of the applicable business year;
通算子法人の第五十七条第一項の規定の適用を受ける事業年度（以下この条において「適用事業年度」という。）開始の日前十年以内に開始した各事業年度の開始の日又は終了の日のいずれかが当該適用事業年度終了の日に終了する当該通算子法人に係る通算親法人の事業年度開始の日（以下第三号までにおいて「開始日」という。）前十年以内に開始した当該通算親法人の各事業年度（当該通算親法人が開始日から起算して十年前の日以後に設立された法人である場合には、当該各事業年度に相当する期間として政令で定める期間。以下この号において「親法人十年内事業年度等」という。）の開始の日又は終了の日と異なる場合には、親法人十年内事業年度等の期間を当該通算子法人の適用事業年度開始の日前十年以内に開始した各事業年度とする。
the net operating loss that arose in each business year that started within ten years before the first day of the applicable business year of a group tax sharing corporation (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, 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) (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation to which the provisions of the preceding item apply, each business year that started within ten years before the start date in the case where the provisions of that item are applied; hereinafter referred to as a "business year within the ten years" in this Article) is to be the sum of the amounts listed in (a) and (b) (in the case where there is an amount listed in (c), the amount obtained by adding that amount, and in the case where there is an amount listed in (d), the amount obtained by deducting that amount):
the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years (meaning a business year of the group tax sharing corporation (in the case where the provisions of the preceding item apply, a business year in the case where those provisions are not applied; the same applies in (a)) whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day); the same applies hereinafter in this Article) (including an amount deemed to be the net operating loss of that business year under Article 57, paragraph (2), and excluding the following; the same applies hereinafter in this Article):
the sum of the amounts included in deductible expenses when calculating the amount of income for each business year prior to the applicable business year under Article 57, paragraph (1) (in the case where the provisions of this Article were applied in each such business year, the amounts deemed under item (iv) to be the amounts included in deductible expenses when calculating the amount of income for each such business year);
the amount deemed not to exist under Article 57, paragraphs (4) through (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed);
the amount to which the provisions of Article 57, paragraph (1) are deemed not to apply under Article 57-2, paragraph (1) (Non-application of a Carryover of Losses for a Corporation Showing a Loss. That Is Controlled by Specified Shareholders);
第五十七条の二第一項（特定株主等によつて支配された欠損等法人の欠損金の繰越しの不適用）の規定により第五十七条第一項の規定を適用しないものとされたもの
the amount used as the basis of the calculation of the amount to be refunded under Article 80 (Refund by Carryback of Loss).
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
the amount other than the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years;
in the case where the amount calculated by multiplying the amount listed in (1) by the ratio of the amount listed in (2) to the sum of the amounts listed in (2) and (3) (referred to as the "aggregate income amount" in (c) and (d)) (referred to as the "allocated non-specified deficit" in (d)) exceeds the amount listed in (b), the amount of the excess (in the case where the aggregate income amount is zero, zero):
（１）に掲げる金額に（２）に掲げる金額が（２）及び（３）に掲げる金額の合計額（ハ及びニにおいて「所得合計額」という。）のうちに占める割合を乗じて計算した金額（ニにおいて「非特定欠損金配賦額」という。）がロに掲げる金額を超える場合におけるその超える部分の金額（所得合計額が零である場合には、零）
the sum of the amounts other than the specified net operating loss, out of the net operating losses that arose in the business years of the group tax sharing corporation and other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with the group tax sharing corporation as of the day of the end of the applicable business year of the group tax sharing corporation and whose business year ends on that day; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) (in the case where the provisions of the preceding item apply, business years in the case where those provisions are not applied; the same applies in (1)) whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day);
the amount obtained by deducting the sum of the following amounts from the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation (meaning the limit on inclusion in deductible expenses prescribed in the proviso to Article 57, paragraph (1) (including as applied by replacing terms pursuant to paragraph (11) of that Article); the same applies hereinafter in this Article):
the sum of the amounts, out of the amounts deemed under this item to be the net operating losses that arose in each business year within the ten years prior to the business year within the ten years, that are to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
the amount, out of the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, that is to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
the sum of the amounts obtained by deducting the sum of the following amounts from the limit on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year of the group tax sharing corporation:
the sum of the amounts, out of the amounts deemed under this item to be the net operating losses that arose in each business year of the other group tax sharing corporation that started before the first day of the business year within the ten years, that are to be included in deductible expenses when calculating the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year under Article 57, paragraph (1);
the amount, out of the specified net operating loss that arose in the business year of the other group tax sharing corporation whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day), that is to be included in deductible expenses when calculating the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year under Article 57, paragraph (1).
in the case where the allocated non-specified deficit is less than the amount listed in (b), the amount of the shortfall (in the case where the aggregate income amount is zero, zero).
the amount of the excess prescribed in the proviso to Article 57, paragraph (1), out of the amount deemed under the preceding item to be the net operating loss that arose in the business year within the ten years of a group tax sharing corporation, is to be the sum of the following amounts:
in the case where the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years exceeds the amount calculated by multiplying the amount, out of that specified net operating loss, up to the income before loss deduction for the business year within the ten years (meaning the amount obtained by deducting the amount listed in (c), (2), (i) of the preceding item from the amount of income for the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) 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 same applies in (2)), by the ratio of the amount listed in (1) to the sum of the amounts listed in (2) and (3) (in the case where that sum is zero, zero, and in the case where that ratio exceeds one, one) (hereinafter referred to as the "specified limit on inclusion in deductible expenses" in this Article), the amount of the excess:
当該十年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が、当該特定欠損金額のうち当該十年内事業年度に係る欠損控除前所得金額（第五十七条第一項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適用事業年度の所得の金額から前号ハ（２）（ｉ）に掲げる金額を控除した金額をいう。（２）において同じ。）に達するまでの金額に、（１）に掲げる金額が（２）及び（３）に掲げる金額の合計額のうちに占める割合（当該合計額が零である場合には零とし、当該割合が一を超える場合には一とする。）を乗じて計算した金額（以下この条において「特定損金算入限度額」という。）を超える場合におけるその超える部分の金額
the amount obtained by deducting the sum of the amounts listed in (c), (2), (i) and (c), (3), (i) of the preceding item from the sum of the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation and the limits on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year;
当該通算法人の適用事業年度の損金算入限度額及び当該適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額の合計額から前号ハ（２）（ｉ）及び（３）（ｉ）に掲げる金額の合計額を控除した金額
the amount, out of the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, up to the income before loss deduction for the business year within the ten years;
the sum of the amounts, out of the specified net operating losses that arose in the business years of the other group tax sharing corporations whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day), up to the other income before loss deduction for the business year within the ten years (meaning the amount obtained by deducting the amount listed in (c), (3), (i) of the preceding item from the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5); the same applies in paragraph (4) and paragraph (9), item (iv)).
in the case where the amount deemed under the preceding item to be the net operating loss that arose in the business year within the ten years of the group tax sharing corporation (excluding the amount listed in (a) of that item; referred to as the "non-specified deficit" in (b)) exceeds the amount calculated by multiplying the non-specified deficit by the ratio of the amount listed in (1) to the amount listed in (2) (in the case where the amount listed in (2) is zero, zero, and in the case where that ratio exceeds one, one; referred to as the "non-specified deductible ratio" in (b) of the following item and paragraph (5)) (referred to as the "non-specified deduction limit" in paragraph (5) and paragraph (9), item (vii)), the amount of the excess:
the amount obtained by deducting the sum of the amounts listed in (c), (2), (i) and (ii) and (c), (3), (i) and (ii) of the preceding item from the sum of the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation and the limits on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year;
当該通算法人の適用事業年度の損金算入限度額及び当該適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額の合計額から前号ハ（２）（ｉ）及び（ｉｉ）並びに（３）（ｉ）及び（ｉｉ）に掲げる金額の合計額を控除した金額
the amount listed in (c), (1) of the preceding item pertaining to the business year within the ten years.
with regard to the application of the provisions of Article 57, paragraph (1) in business years after the applicable business year, the amount, out of the net operating loss that arose in each business year (in the case where the provisions of item (i) apply, a business year in the case where those provisions are not applied; the same applies hereinafter in this item), included in deductible expenses when calculating the amount of income for the applicable business year under that paragraph (referred to as the "net operating loss included in deductible expenses" in paragraph (11)) is to be the sum of the following amounts:
the amount, out of the specified net operating loss that arose in each relevant business year, up to the specified limit on inclusion in deductible expenses pertaining to the business year within the ten years pertaining to each relevant business year;
the amount calculated by multiplying the net operating loss (excluding the specified net operating loss) that arose in each relevant business year by the non-specified deductible ratio pertaining to that net operating loss.
The specified net operating loss prescribed in items (ii) through (iv) of the preceding paragraph means the following amounts:
前項第二号から第四号までに規定する特定欠損金額とは、次に掲げる金額をいう。
the net operating loss that arose in each business year that started within ten years before the first day of the first group tax sharing business year (meaning the business year that first ends on or after the day on which the group tax sharing approval became effective (in the case of a business year of a group tax sharing subsidiary corporation, 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 subsidiary corporation); the same applies in the following item and the following paragraph) of 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));
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。）の最初通算事業年度（通算承認の効力が生じた日以後最初に終了する事業年度（通算子法人の事業年度にあつては、当該通算子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。次号及び次項において同じ。）開始の日前十年以内に開始した各事業年度において生じた欠損金額
the amount deemed to be the net operating loss of the relevant group tax sharing corporation under Article 57, paragraph (2) due to a qualified merger in which a group tax sharing corporation is the acquiring corporation (limited to one in which the acquired corporation is a corporation that does not have a group tax sharing full controlling interest with the group tax sharing corporation (including another group tax sharing corporation whose first group tax sharing business year has not ended)) having been effected, or due to the residual assets of another domestic corporation that has a full controlling interest with a group tax sharing corporation (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 (Definitions)) and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation (limited to one that does not have a group tax sharing full controlling interest with the group tax sharing corporation (including another group tax sharing corporation whose first group tax sharing business year has not ended)) having been determined;
通算法人を合併法人とする適格合併（被合併法人が当該通算法人との間に通算完全支配関係がない法人（他の通算法人で最初通算事業年度が終了していないものを含む。）であるものに限る。）が行われたこと又は通算法人との間に完全支配関係（当該通算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通算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（当該通算法人との間に通算完全支配関係がないもの（他の通算法人で最初通算事業年度が終了していないものを含む。）に限る。）の残余財産が確定したことに基因して第五十七条第二項の規定によりこれらの通算法人の欠損金額とみなされた金額
the amount deemed not to exist under the preceding Article, out of the net operating loss that arose in a business year in which the corporation fell under the category of a group tax sharing corporation.
Of the amount deemed to be the net operating loss of the relevant group tax sharing corporation under Article 57, paragraph (2) due to a qualified merger in which a group tax sharing corporation is the acquiring corporation (limited to one in which the acquired corporation is another group tax sharing corporation (excluding one whose first group tax sharing business year has not ended)) having been effected, or due to the residual assets of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation (limited to a group tax sharing full controlling interest held by the group tax sharing corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6) and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation (excluding one whose first group tax sharing business year has not ended) having been determined, the amount up to the specified net operating loss prescribed in the preceding paragraph of the acquired corporation or the other group tax sharing corporation (hereinafter referred to as the "specified net operating loss" in this Article) is deemed to be the specified net operating loss of the relevant group tax sharing corporation.
通算法人を合併法人とする適格合併（被合併法人が他の通算法人（最初通算事業年度が終了していないものを除く。）であるものに限る。）が行われたこと又は通算法人との間に通算完全支配関係（当該通算法人による通算完全支配関係又は第二条第十二号の七の六に規定する相互の関係に限る。）がある他の通算法人で当該通算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（最初通算事業年度が終了していないものを除く。）の残余財産が確定したことに基因して第五十七条第二項の規定によりこれらの通算法人の欠損金額とみなされた金額のうち当該被合併法人又は他の通算法人の前項に規定する特定欠損金額（以下この条において「特定欠損金額」という。）に達するまでの金額は、これらの通算法人の特定欠損金額とみなす。
In the case referred to in paragraph (1), when the limit on inclusion in deductible expenses for the business year of another group tax sharing corporation ending on the day of the end of the applicable business year of a group tax sharing corporation (hereinafter referred to as the "other business year" in this Article) differs from the initially reported limit on inclusion in deductible expenses (meaning the amount entered as the limit on inclusion in deductible expenses for the other business year in the documents attached to the return under Article 74, paragraph (1) (Final Returns) for the other business year; the same applies hereinafter in this paragraph), the initially reported limit on inclusion in deductible expenses is deemed to be the limit on inclusion in deductible expenses, and when the net operating loss or the specified net operating loss that arose in each business year that started within ten years before the first day of the other business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1), or the other income before loss deduction pertaining to each such business year differs from the initially reported net operating loss or the initially reported specified net operating loss, the initially reported amount included in deductible expenses or the initially reported specified amount included in deductible expenses, or the other initially reported income before loss deduction (meaning the amount entered, respectively, as the net operating loss or the specified net operating loss that arose in each such business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under that paragraph, or the other income before loss deduction pertaining to each such business year in the documents attached to the return; the same applies hereinafter in this paragraph), the initially reported net operating loss or the initially reported specified net operating loss, the initially reported amount included in deductible expenses or the initially reported specified amount included in deductible expenses, or the other initially reported income before loss deduction is deemed to be the net operating loss or the specified net operating loss that arose in each such business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under paragraph (1) of that Article, or the other income before loss deduction pertaining to each such business year.
第一項の場合において、通算法人の適用事業年度終了の日に終了する他の通算法人の事業年度（以下この条において「他の事業年度」という。）の損金算入限度額が当初申告損金算入限度額（当該他の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当該他の事業年度の損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なるときは当初申告損金算入限度額を損金算入限度額とみなし、当該他の事業年度開始の日前十年以内に開始した各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち第五十七条第一項の規定により当該他の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又は当該各事業年度に係る他の欠損控除前所得金額が当初申告欠損金額若しくは当初申告特定欠損金額、当初申告損金算入額若しくは当初申告特定損金算入額又は他の当初申告欠損控除前所得金額（それぞれ当該申告書に添付された書類に当該各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち同項の規定により当該他の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又は当該各事業年度に係る他の欠損控除前所得金額として記載された金額をいう。以下この項において同じ。）と異なるときは当初申告欠損金額若しくは当初申告特定欠損金額、当初申告損金算入額若しくは当初申告特定損金算入額又は他の当初申告欠損控除前所得金額を当該各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち同条第一項の規定により当該他の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又は当該各事業年度に係る他の欠損控除前所得金額とみなす。
In the case where the limit on inclusion in deductible expenses for the applicable business year of a group tax sharing corporation differs from the initially reported limit on inclusion in deductible expenses for the applicable business year (meaning the amount entered as the limit on inclusion in deductible expenses for the applicable business year in the documents attached to the return under Article 74, paragraph (1) for the applicable business year; the same applies hereinafter in this paragraph), the net operating loss or the specified net operating loss that arose in each corresponding business year pertaining to the applicable business year differs from the initially reported net operating loss or the initially reported specified net operating loss (meaning the amount entered, respectively, as the net operating loss or the specified net operating loss that arose in each such corresponding business year in the documents attached to the return; the same applies hereinafter in this paragraph), or the specified limit on inclusion in deductible expenses or the non-specified deduction limit pertaining to each business year within the ten years pertaining to the applicable business year differs from the initially reported specified limit on inclusion in deductible expenses or the initially reported non-specified limit on inclusion in deductible expenses (meaning the amount entered, respectively, as the specified limit on inclusion in deductible expenses or the non-specified deduction limit pertaining to each such business year within the ten years in the documents attached to the return; the same applies hereinafter in this paragraph), the net operating loss to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1) is, notwithstanding the provisions of paragraph (1), to be the sum of the following amounts:
通算法人の適用事業年度の損金算入限度額が当該適用事業年度の当初申告損金算入限度額（当該適用事業年度の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適用事業年度の損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なり、当該適用事業年度に係る各対応事業年度において生じた欠損金額若しくは特定欠損金額が当初申告欠損金額若しくは当初申告特定欠損金額（それぞれ当該申告書に添付された書類に当該各対応事業年度において生じた欠損金額又は特定欠損金額として記載された金額をいう。以下この項において同じ。）と異なり、又は当該適用事業年度に係る各十年内事業年度に係る特定損金算入限度額若しくは非特定損金算入限度額が当初申告特定損金算入限度額若しくは当初申告非特定損金算入限度額（それぞれ当該申告書に添付された書類に当該各十年内事業年度に係る特定損金算入限度額又は非特定損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なる場合には、第五十七条第一項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入される欠損金額は、第一項の規定にかかわらず、次に掲げる金額の合計額とする。
the sum of the deduction amounts for losses allocated in (meaning the amount calculated by multiplying the amount listed in paragraph (1), item (ii), (c) by the non-specified deductible ratio) pertaining to each business year within the ten years in the case where the initially reported limit on inclusion in deductible expenses for the applicable business year is deemed to be the limit on inclusion in deductible expenses for the applicable business year, and the initially reported net operating loss and the initially reported specified net operating loss for each corresponding business year pertaining to the applicable business year and the initially reported specified limit on inclusion in deductible expenses and the initially reported non-specified limit on inclusion in deductible expenses pertaining to each business year within the ten years pertaining to the applicable business year are deemed to be, respectively, the net operating loss and the specified net operating loss that arose in each such corresponding business year and the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each such business year within the ten years;
当該適用事業年度の当初申告損金算入限度額を当該適用事業年度の損金算入限度額とみなし、かつ、当該適用事業年度に係る各対応事業年度の当初申告欠損金額及び当初申告特定欠損金額並びに当該適用事業年度に係る各十年内事業年度に係る当初申告特定損金算入限度額及び当初申告非特定損金算入限度額をそれぞれ当該各対応事業年度において生じた欠損金額及び特定欠損金額並びに当該各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額とみなした場合における各十年内事業年度に係る被配賦欠損金控除額（第一項第二号ハに掲げる金額に非特定損金算入割合を乗じて計算した金額をいう。）の合計額
the amount to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1) in the case where the amount listed in (a) is deemed not to exist, the amount listed in (b) is treated as the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation, and the provisions of paragraph (1), items (ii) and (iii) are not applied:
out of the net operating loss that arose in each corresponding business year pertaining to the applicable business year, the deduction amount for losses allocated out (meaning the amount calculated by multiplying the amount listed in paragraph (1), item (ii), (d) by the non-specified deductible ratio) pertaining to each such corresponding business year in the case where the initially reported limit on inclusion in deductible expenses for the applicable business year is deemed to be the limit on inclusion in deductible expenses for the applicable business year, and the initially reported net operating loss and the initially reported specified net operating loss for each corresponding business year pertaining to the applicable business year and the initially reported specified limit on inclusion in deductible expenses and the initially reported non-specified limit on inclusion in deductible expenses pertaining to each business year within the ten years pertaining to the applicable business year are deemed to be, respectively, the net operating loss and the specified net operating loss that arose in each such corresponding business year and the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each such business year within the ten years;
当該適用事業年度に係る各対応事業年度において生じた欠損金額のうち、当該適用事業年度の当初申告損金算入限度額を当該適用事業年度の損金算入限度額とみなし、かつ、当該各対応事業年度の当初申告欠損金額及び当初申告特定欠損金額並びに当該適用事業年度に係る各十年内事業年度に係る当初申告特定損金算入限度額及び当初申告非特定損金算入限度額をそれぞれ当該各対応事業年度において生じた欠損金額及び特定欠損金額並びに当該各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額とみなした場合における当該各対応事業年度に係る配賦欠損金控除額（第一項第二号ニに掲げる金額に非特定損金算入割合を乗じて計算した金額をいう。）
the amount obtained by deducting the amount listed in the preceding item from the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation (in the case where there is an amount listed in (1), the amount obtained by adding that amount, and in the case where there is an amount listed in (2), the amount obtained by deducting that amount):
the initial deduction excess (meaning, in the case where the amount listed in (i) exceeds the amount listed in (ii), the amount of the excess):
当初損金算入超過額（（ｉ）に掲げる金額が（ｉｉ）に掲げる金額を超える場合におけるその超える部分の金額をいう。）
the amount entered in the documents attached to the return as the amount to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
the initially reported limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation.
当該通算法人の当該適用事業年度の当初申告損金算入限度額
the amount calculated by multiplying the initial deduction shortfall (meaning, in the case where the amount listed in (1), (i) is less than the amount listed in (1), (ii), the amount of the shortfall; the same applies in (2)) by the deduction shortfall ratio (meaning the ratio of the sum of the other initial deduction excesses (meaning, in the case where the amount listed in (i) of another group tax sharing corporation exceeds the amount listed in (ii) of that other group tax sharing corporation, the amount of the excess) to the sum of the initial deduction shortfall and the other initial deduction shortfalls (meaning, in the case where the amount listed in (i) of another group tax sharing corporation is less than the amount listed in (ii) of that other group tax sharing corporation, the amount of the shortfall) (in the case where that sum is zero, zero)):
当初損金算入不足額（（１）（ｉ）に掲げる金額が（１）（ｉｉ）に掲げる金額に満たない場合におけるその満たない部分の金額をいう。（２）において同じ。）に損金算入不足割合（他の当初損金算入超過額（他の通算法人の（ｉ）に掲げる金額が当該他の通算法人の（ｉｉ）に掲げる金額を超える場合におけるその超える部分の金額をいう。）の合計額が当初損金算入不足額及び他の当初損金算入不足額（他の通算法人の（ｉ）に掲げる金額が当該他の通算法人の（ｉｉ）に掲げる金額に満たない場合におけるその満たない部分の金額をいう。）の合計額のうちに占める割合（当該合計額が零である場合には、零）をいう。）を乗じて計算した金額
the amount to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1) (in the case where there is an amount deemed under the preceding paragraph to be the amount to be included in deductible expenses, that deemed amount);
the limit on inclusion in deductible expenses for the other business year (in the case where there is an amount deemed under the preceding paragraph to be the limit on inclusion in deductible expenses, that deemed amount).
In the case where, with regard to any of the business years within the ten years pertaining to the applicable business year of a group tax sharing corporation, the amount other than the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, is less than the amount listed in item (ii), (a) of the preceding paragraph pertaining to the business year within the ten years, the amount equivalent to the amount of the shortfall is included in gross profits, when calculating the amount of income for the applicable business year.
With regard to the application of the provisions of paragraph (5) (limited to the part pertaining to item (ii), (b)) in the case where the provisions of the preceding paragraph apply in the applicable business year of a group tax sharing corporation (excluding, in the case where the group tax sharing corporation falls under the category of a domestic corporation listed in any of the items of Article 57, paragraph (11), the business year of the group tax sharing corporation specified in that item), the limit on inclusion in deductible expenses is to be the sum of the following amounts:
the amount, out of the amount of income for the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5) (referred to as the "income after inclusion in gross profit" in the following item), up to the amount included in gross profits when calculating the amount of income for the applicable business year under the preceding paragraph;
the amount equivalent to 50 percent of the amount obtained by deducting the amount included in gross profits when calculating the amount of income for the applicable business year under the preceding paragraph from the income after inclusion in gross profit.
In the case where an amended return is filed or a Reassessment is made with regard to the applicable business year or the other business year of a group tax sharing corporation, when the case falls under any of the following cases, the provisions of paragraph (4) through the preceding paragraph do not apply to the applicable business year:
the case where the provisions of Article 64-5, paragraph (6) (Aggregation of Profits and Losses) apply;
第六十四条の五第六項（損益通算）の規定の適用がある場合
the case where the provisions of Article 64-5, paragraph (8) apply.
第六十四条の五第八項の規定の適用がある場合
With regard to the application of the provisions of paragraphs (4) through (7) after an amended return has been filed or a Reassessment has been made for the applicable business year or the other business year of a group tax sharing corporation by applying the provisions of the preceding paragraph (limited to the part pertaining to item (i)), the amount entered as an amount listed in each of the following items in the documents attached to the amended return or to 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 is deemed to be the amount entered as the amount listed in that item in the documents attached to the return under Article 74, paragraph (1):
通算法人の適用事業年度又は他の事業年度について前項（第一号に係る部分に限る。）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第四項から第七項までの規定の適用については、当該修正申告書又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 limit on inclusion in deductible expenses for the other business year;
当該他の事業年度の損金算入限度額
the net operating loss and the specified net operating loss that arose in each business year that started within ten years before the first day of the other business year;
the amount, out of the amount listed in the preceding item, to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1);
the other income before loss deduction pertaining to each business year that started within ten years before the first day of the other business year;
the limit on inclusion in deductible expenses for the applicable business year;
当該適用事業年度の損金算入限度額
the net operating loss and the specified net operating loss that arose in each corresponding business year pertaining to the applicable business year;
the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each business year within the ten years pertaining to the applicable business year.
当該適用事業年度に係る各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額
The provisions of paragraph (1) apply only in the case where the group tax sharing corporation referred to in that paragraph has filed a return under Article 74, paragraph (1) for the applicable business year; provided, however, that this does not apply in the case where the provisions of paragraphs (4) through (7) are not applied pursuant to the provisions of paragraph (8) (limited to the part pertaining to item (ii)).
Beyond what is provided for in the preceding paragraph, the calculation of the net operating loss included in deductible expenses in the case where the provisions of paragraph (5) apply and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.