Supplementary Provisions, Article 23Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
第二十三条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置）
With regard to the application of the provisions of Article 59, paragraphs (1) through (4) of the New Corporation Tax Act, the net operating loss prescribed in those provisions is to include the individual net operating loss prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act incurred in a consolidated business year (in the case where a consolidated deficit (meaning a consolidated deficit prescribed in Article 2, item (xix)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article and in Article 35, paragraph (2), item (ii), (a) of the Supplementary Provisions) arose in the consolidated business year, the amount obtained by adding the portion of the consolidated deficit attributable to the domestic corporation referred to in Article 59, paragraphs (1) through (4) of the New Corporation Tax Act).
新法人税法第五十九条第一項から第四項までの規定の適用については、これらの規定に規定する欠損金額には、連結事業年度において生じた旧法人税法第八十一条の十八第一項に規定する個別欠損金額（当該連結事業年度に連結欠損金額（旧法人税法第二条第十九号の二に規定する連結欠損金額をいう。以下この条及び附則第三十五条第二項第二号イにおいて同じ。）が生じた場合には、当該連結欠損金額のうち新法人税法第五十九条第一項から第四項までの内国法人に帰せられる金額を加算した金額）を含むものとする。