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- paragraph (2), item (i)
通算法人が有する資産(棚卸資産、帳簿価額が少額であるものその他の政令で定めるものを除く。)で支配関係発生日の属する事業年度開始の日前から有していたもの(これに準ずるものとして政令で定めるものを含む。次号において「特定資産」という。)の譲渡、評価換え、貸倒れ、除却その他の事由による損失の額として政令で定める金額の合計額
the sum of the amounts specified by Cabinet Order as the amounts of losses due to the transfer, revaluation, bad debts, removal or other grounds of the assets held by the group…
- paragraph (6)
第一項の収益事業の範囲は、政令で定める。
The scope of the profit-making business referred to in paragraph (1) is specified by Cabinet Order.
- paragraph (7)
前項の権利の実行に関し必要な事項は、政令で定める。
The necessary particulars relevant to the exercise of the right referred to in the preceding paragraph are specified by Cabinet Order.