Supplementary Provisions, Article 20Transitional Measures Concerning Carryover of Losses Due to a Disaster in the Business Year When a Blue Return Has Not Been Filed
第二十条（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置）
The provisions of Article 58, paragraph (3) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) apply to the net operating loss caused by a disaster specified in that item in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), or in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day on or after October 1, 2010, and with regard to the net operating loss caused by a disaster specified in Article 58, paragraph (4), item (ii) of the Corporation Tax Act Before the October Changes in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day before October 1, 2010 (including a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), the provisions then in force continue to govern.
十月新法人税法第五十八条第三項（第一号に係る部分に限る。）の規定は、同項に規定する内国法人の同号に規定する合併の日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を除く。）である場合又は同項に規定する内国法人（同年十月一日以後に解散するものに限る。）の残余財産の確定の日が同年十月一日以後の日である場合の同号に定める災害損失欠損金額について適用し、十月旧法人税法第五十八条第四項に規定する内国法人の同項第二号に規定する合併の日が同年十月一日前の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を含む。）である場合の同号に定める災害損失欠損金額については、なお従前の例による。
With regard to the application of the provisions of Article 58, paragraph (3) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day within the period from October 1, 2010 to the day preceding the last day of a consolidated parent corporation business year that started before the Effective Date, the phrase "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i) (Carryover of Consolidated Losses)" in that item is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".
十月新法人税法第五十八条第三項に規定する内国法人（平成二十二年十月一日以後に解散するものに限る。）の残余財産の確定の日が施行日前に開始した連結親法人事業年度の同年十月一日から当該連結親法人事業年度終了の日の前日までの期間内の日である場合における同項（第一号に係る部分に限る。）の規定の適用については、同号中「第八十一条の九第二項第一号（連結欠損金の繰越し）に規定する特定連結子法人」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）に規定する連結子法人」とする。
With regard to the amount of unappropriated loss caused by a disaster prescribed in Article 58, paragraph (5) of the Corporation Tax Act Before the October Changes in the case where a corporation effected a qualified merger, etc. prescribed in that paragraph in which the corporation is the acquiring corporation, etc. prescribed in that paragraph within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.
法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に当該法人を十月旧法人税法第五十八条第五項に規定する合併法人等とする同項に規定する適格合併等を行った場合の同項に規定する未処理災害損失欠損金額については、なお従前の例による。