Supplementary Provisions, Article 24Transitional Measures Concerning the Amount of Loss on Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc.
第二十四条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額に関する経過措置）
Of the consolidated corporations showing a loss, etc. prescribed in Article 21, paragraph (2) of the Supplementary Provisions that are deemed to be corporations showing a loss, etc. prescribed in that paragraph pursuant to the provisions of that paragraph, those that held assets with unrealized losses prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act or other assets specified by Cabinet Order as of the first day of the business year or consolidated business year containing the specified date of control prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act are deemed to be corporations showing a loss, etc. prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the provisions of that Article apply to them. In this case, the applicable consolidated business year prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the applicable business year prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the specified date of control prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the date of control prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, respectively.
附則第二十一条第二項の規定により同項に規定する欠損等法人とみなされた同項に規定する欠損等連結法人のうち旧法人税法第五十七条の二第一項に規定する特定支配日の属する事業年度又は連結事業年度開始の日において旧法人税法第六十条の三第一項に規定する評価損資産その他政令で定める資産を有していたものは、新法人税法第六十条の三第一項に規定する欠損等法人とみなして、同条の規定を適用する。この場合において、旧法人税法第八十一条の十第一項に規定する適用連結事業年度は新法人税法第六十条の三第一項に規定する適用事業年度と、旧法人税法第八十一条の十第一項に規定する特定支配日は新法人税法第六十条の三第一項に規定する支配日と、それぞれみなす。