Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses
第二十七条（損益通算の対象となる欠損金額の特例に関する経過措置）
With regard to the net operating loss before aggregation prescribed in Article 64-5, paragraph (1) of the New Corporation Tax Act of a group tax sharing corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of Article 64-6, paragraph (1) of the New Corporation Tax Act do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の新法人税法第六十四条の五第一項に規定する通算前欠損金額については、新法人税法第六十四条の六第一項の規定は、適用しない。
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-6, paragraph (1) of the New Corporation Tax Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の六第一項の規定を適用する。