Supplementary Provisions, Article 29Transitional Measures Concerning Approval for Group Tax Sharing
第二十九条（通算承認に関する経過措置）
With regard to a domestic corporation that falls under the category of a consolidated parent corporation as of March 31, 2022 (excluding one whose approval under Article 4-2 of the Former Corporation Tax Act is rescinded after that date under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions, and one that obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act within the period of the consolidated parent corporation business year containing that date (including one that obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions)) and a consolidated subsidiary corporation that has a consolidated full controlling interest with the domestic corporation as of the day of the end of the consolidated parent corporation business year containing that date, approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given on the day following that date. In this case, the approval becomes effective as of that day.
令和四年三月三十一日において連結親法人に該当する内国法人（同日後に附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消されたもの及び同日の属する連結親法人事業年度の期間内に旧法人税法第四条の五第三項の承認を受けたもの（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けたものを含む。）を除く。）及び同日の属する連結親法人事業年度終了の日において当該内国法人との間に連結完全支配関係がある連結子法人については、同日の翌日において、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す。この場合において、その承認は、同日から、その効力を生ずる。
In the case where a consolidated parent corporation has submitted to the competent district director with jurisdiction over the place for tax payment, by the day preceding the first day of the business year that first starts on or after April 1, 2022, a report stating that it is to be subject to the provisions of this paragraph and other matters specified by Ministry of Finance Order, the provisions of the preceding paragraph do not apply to the consolidated parent corporation and a consolidated subsidiary corporation that has a consolidated full controlling interest with the consolidated parent corporation as of that preceding day.
A corporation that has been subject to the provisions of the preceding paragraph and for which the period from the day following the day of the end of the last consolidated business year until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iii) of the New Corporation Tax Act, and the provisions of that Article apply.
前項の規定の適用を受けた法人で最終の連結事業年度終了の日の翌日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第三号に掲げる法人とみなして、同条の規定を適用する。
A corporation that has obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act given under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; hereinafter referred to as "former approval" in this paragraph) and for which the period from the day following the day of the end of the business year containing the day on which it obtained the former approval until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iii) of the New Corporation Tax Act, and the provisions of that Article apply.
旧法人税法第四条の五第三項の承認（附則第十六条第三項の規定によりなお従前の例によりされた旧法人税法第四条の五第三項の承認を含む。以下この項において「旧承認」という。）を受けた法人でその旧承認を受けた日の属する事業年度終了の日の翌日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第三号に掲げる法人とみなして、同条の規定を適用する。
A corporation whose approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act (including a corporation whose approval under Article 4-2 of the Former Corporation Tax Act was rescinded under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (1) of the Supplementary Provisions) and for which the period from the date of rescission of those approvals until the day of the end of the business year containing the day on which five years have elapsed from that date has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iv) of the New Corporation Tax Act, and the provisions of that Article apply.
旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された法人（附則第十六条第一項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された法人を含む。）でこれらの承認の取消しの日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第四号に掲げる法人とみなして、同条の規定を適用する。
A domestic corporation that is deemed to fall under 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 paragraph (3) or (5) of the following Article is deemed to fall under 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 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 paragraph (3) or (5) of the following Article is deemed not to fall under 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 64-9, paragraphs (7), (10) and (12) of the New Corporation Tax Act apply.
次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、次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九第七項、第十項及び第十二項の規定を適用する。
Supplementary Provisions, Article 30Transitional Measures for Gains or Losses on the Fair Valuation of Assets upon the Commencement, etc. of the Group Tax Sharing System
第三十条（通算制度の開始等に伴う資産の時価評価損益に関する経過措置）
The provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
The provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act do not apply to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
前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内国法人については、新法人税法第六十四条の十一第一項の規定は、適用しない。
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十一第一項の規定を適用することができる。
a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (i) of the New Corporation Tax Act (limited to a parent corporation prescribed in that paragraph): a domestic corporation that falls under the corporation listed in that item;
新法人税法第六十四条の十一第一項第一号に掲げる法人に該当しない内国法人（同項に規定する親法人に限る。） 同号に掲げる法人に該当する内国法人
a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act;
新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当しないもの 新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人
a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act.
新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当するもの 新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人
The provisions of Article 64-11, paragraph (2) of the New Corporation Tax Act do not apply to the shares of or capital contributions to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
前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内国法人の株式又は出資については、新法人税法第六十四条の十一第二項の規定は、適用しない。
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-12, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十二第一項の規定を適用することができる。
a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act;
新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当しないもの 新法人税法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内国法人
a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act.
新法人税法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内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当するもの 新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人
Necessary matters concerning the application of the provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act to a corporation listed in paragraph (9), item (i) or paragraph (11), item (i) of Article 4-3 of the Former Corporation Tax Act in the case where the special business year for consolidated application prescribed in paragraph (6) of that Article is the business year that includes March 31, 2022, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
旧法人税法第四条の三第六項に規定する連結申請特例年度が令和四年三月三十一日の属する事業年度である場合における同条第九項第一号又は第十一項第一号に掲げる法人に対する新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 31Transitional Measures for Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
第三十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置）
The provisions of Article 64-14 of the New Corporation Tax Act do not apply to the net operating loss on the transfer of specified assets prescribed in paragraph (2) of that Article of a group tax sharing corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
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十四第二項に規定する特定資産譲渡等損失額については、同条の規定は、適用しない。
A domestic corporation that is deemed to fall under 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 paragraph (3) or (5) of the preceding Article is deemed to fall under 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 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 paragraph (3) or (5) of the preceding Article is deemed not to fall under 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 64-14 of the New Corporation Tax Act apply.
前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、前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十四の規定を適用する。