Article 56Reserve for Losses on Investment in Business Restructuring of Small and Medium Sized Enterprises
第五十六条（中小企業事業再編投資損失準備金）
Where a corporation that files a blue return and that falls under the corporation listed in the first column of an item of the following table, in each business year (excluding the business year that includes the day of dissolution and each business year during liquidation), acquires shares of or capital contributions to another corporation (hereinafter referred to in this Article as "shares, etc.") (limited to acquisition by purchase; the same applies hereinafter in this Article) as a measure listed in the second column of that item and continues to hold them until the end of the business year that includes the day of that acquisition (excluding where the acquisition cost of the shares, etc. so acquired (hereinafter referred to in this paragraph as "specified shares, etc.") is an amount listed in the third column of that item, and where, as of that day, it has concluded a contract for insurance specified by Order of the Ministry of Finance that compensates for damage arising from or in connection with that measure (referred to in paragraph (3), item (vii) as a "specified insurance policy")), if, in preparation for losses from a decline in the value of those specified shares, etc., the corporation sets aside as a reserve for losses on investment in business restructuring of small and medium sized enterprises, for each specified corporation (meaning the corporation that issued the specified shares, etc.; the same applies in the following paragraph and paragraph (3)), by the method of accounting as an expense or loss, an amount not exceeding the amount calculated by multiplying the acquisition cost of those specified shares, etc. (excluding those to be transferred to the merging corporation through a merger) by the percentage listed in the fourth column of that item (where the book value of those specified shares, etc. has been reduced in that business year, the amount obtained by deducting the amount equivalent to the amount, out of the amount so reduced, that has been included in deductible expenses in calculating the amount of income for that business year) (including where it sets aside the amount as a reserve for losses on investment in business restructuring of small and medium sized enterprises by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
| Corporation | Measure | Amount | Percentage |
| (i) Among the small and medium sized enterprises prescribed in Article 42-4, paragraph (19), item (vii) (excluding those that fall under the category of excluded business operator prescribed in item (viii) of that paragraph or group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph), one that has obtained, during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2027, the certification referred to in Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. for a management capacity improvement plan prescribed in that paragraph (limited to one that contains the matters listed in paragraph (4), item (ii) of that Article; hereinafter referred to in this item as a "management capacity improvement plan") | Business succession, etc. prescribed in Article 2, paragraph (10) of that Act (limited to the measure listed in item (viii) of that paragraph) carried out in accordance with the management capacity improvement plan pertaining to that certification (where a certification of change under Article 18, paragraph (1) of that Act has been granted, the plan after that change) | An amount exceeding 1 billion yen | 70 percent |
| (ii) A corporation that is a certified special business restructuring operator prescribed in Article 46-2 of the Act on Strengthening Industrial Competitiveness and that has obtained, during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027, the certification referred to in Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness for a special business restructuring plan prescribed in that paragraph (hereinafter referred to in this item as a "special business restructuring plan") | Measures for special business restructuring prescribed in Article 46-2 of that Act (hereinafter referred to in this item as "special business restructuring") (limited to the measures listed in Article 2, paragraph (18), item (vi) of that Act; hereinafter the same applies in this item) carried out in accordance with the special business restructuring plan pertaining to that certification (where a certification of change under Article 24-3, paragraph (1) of that Act has been granted, the plan after that change; hereinafter referred to in this item as a "certified special business restructuring plan") | An amount exceeding 10 billion yen or an amount less than 100 million yen | The percentage specified below for the category of those specified shares, etc. listed below (a) Shares, etc. acquired as the measure for the first special business restructuring carried out in accordance with that certified special business restructuring plan: 90 percent (b) Shares, etc. other than those listed in (a): 100 percent |
青色申告書を提出する法人で次の表の各号の第一欄に掲げる法人に該当するものが、各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において当該各号の第二欄に掲げる措置として他の法人の株式又は出資（以下この条において「株式等」という。）の取得（購入による取得に限る。以下この条において同じ。）をし、かつ、これをその取得の日を含む事業年度終了の日まで引き続き有している場合（その取得をした株式等（以下この項において「特定株式等」という。）の取得価額が当該各号の第三欄に掲げる金額である場合及び同日において当該措置に基因し、又は関連して生ずる損害を塡補する保険で財務省令で定めるものの契約（第三項第七号において「特定保険契約」という。）を締結している場合を除く。）において、当該特定株式等の価格の低落による損失に備えるため、当該特定株式等（合併により合併法人に移転するものを除く。）の取得価額に当該各号の第四欄に掲げる割合を乗じて計算した金額（当該事業年度において当該特定株式等の帳簿価額を減額した場合には、その減額した金額のうち当該事業年度の所得の金額の計算上損金の額に算入された金額に相当する金額を控除した金額）以下の金額を損金経理の方法により各特定法人（特定株式等を発行した法人をいう。次項及び第三項において同じ。）別に中小企業事業再編投資損失準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により中小企業事業再編投資損失準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
| 法人 | 措置 | 金額 | 割合 |
| 一 第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）のうち、産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第十七条第一項に規定する経営力向上計画（同条第四項第二号に掲げる事項の記載があるものに限る。以下この号において「経営力向上計画」という。）について同条第一項の認定を受けたもの | 当該認定に係る経営力向上計画（同法第十八条第一項の規定による変更の認定があつたときは、その変更後のもの）に従つて行う同法第二条第十項に規定する事業承継等（同項第八号に掲げる措置に限る。） | 十億円を超える金額 | 百分の七十 |
| 二 新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間に産業競争力強化法第二十四条の二第一項に規定する特別事業再編計画（以下この号において「特別事業再編計画」という。）について同項の認定を受けた同法第四十六条の二に規定する認定特別事業再編事業者である法人 | 当該認定に係る特別事業再編計画（同法第二十四条の三第一項の規定による変更の認定があつたときは、その変更後のもの。以下この号において「認定特別事業再編計画」という。）に従つて行う同法第四十六条の二に規定する特別事業再編（以下この号において「特別事業再編」という。）のための措置（同法第二条第十八項第六号に掲げる措置に限る。以下この号において同じ。） | 百億円を超える金額又は一億円に満たない金額 | 次に掲げる当該特定株式等の区分に応じそれぞれ次に定める割合 イ 当該認定特別事業再編計画に従つて行う最初の特別事業再編のための措置として取得をした株式等 百分の九十 ロ イに掲げるもの以外の株式等 百分の百 |
Where, as of the end of each business year of a corporation that has set aside the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in the preceding paragraph, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to a specified corporation carried over from the preceding business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; the same applies in the following paragraph and paragraph (4)) includes an amount for which five years (for the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to a specified corporation where the corporation had acquired shares, etc. of that specified corporation as a measure listed in the second column of item (ii) of the table in the preceding paragraph, 10 years) have elapsed from the day following the end of the business year in which it was set aside (hereinafter referred to in this paragraph as the "business year of accumulation") (hereinafter referred to in this paragraph as the "reserve amount past the deferral period"), then with regard to that reserve amount past the deferral period, the amount equivalent to the amount calculated by multiplying the amount set aside as that reserve for losses on investment in business restructuring of small and medium sized enterprises that was included in deductible expenses pursuant to the provisions of the preceding paragraph in calculating the amount of income for that business year of accumulation by the number of months in each relevant business year and dividing the result by 60 (where the amount so calculated exceeds that reserve amount past the deferral period, that reserve amount past the deferral period) is included in gross profit in calculating the amount of income for that business year.
前項の中小企業事業再編投資損失準備金を積み立てている法人の各事業年度終了の日において、前事業年度から繰り越された特定法人に係る中小企業事業再編投資損失準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。次項及び第四項において同じ。）のうちにその積み立てられた事業年度（以下この項において「積立事業年度」という。）終了の日の翌日から五年（前項の表の第二号の第二欄に掲げる措置として特定法人の株式等の取得をしていた場合における当該特定法人に係る中小企業事業再編投資損失準備金にあつては、十年）を経過したもの（以下この項において「据置期間経過準備金額」という。）がある場合には、当該据置期間経過準備金額については、当該積立事業年度の所得の金額の計算上前項の規定により損金の額に算入された当該中小企業事業再編投資損失準備金として積み立てた金額に当該各事業年度の月数を乗じてこれを六十で除して計算した金額（当該計算した金額が当該据置期間経過準備金額を超える場合には、当該据置期間経過準備金額）に相当する金額を、当該事業年度の所得の金額の計算上、益金の額に算入する。
Where a corporation that has set aside the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (iii), the business year that includes the day before the date of the merger).
where the corporation has come to fall under any of the following cases (limited to where it had acquired shares, etc. of a specified corporation as the measure specified below for the category of the following cases): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which the certification was revoked:
次に掲げる場合に該当することとなつた場合（次に掲げる場合の区分に応じそれぞれ次に定める措置として特定法人の株式等の取得をしていた場合に限る。） その取り消された日における当該特定法人に係る中小企業事業再編投資損失準備金の金額
where the certification under Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. has been revoked pursuant to the provisions of Article 18, paragraph (2) of that Act: the measure listed in the second column of item (i) of the table in paragraph (1) pertaining to that certification;
中小企業等経営強化法第十八条第二項の規定により同法第十七条第一項の認定が取り消された場合 当該認定に係る第一項の表の第一号の第二欄に掲げる措置
where the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness has been revoked pursuant to the provisions of Article 24-3, paragraph (2) or paragraph (3) of that Act: the measure listed in the second column of item (ii) of the table in paragraph (1) pertaining to that certification;
産業競争力強化法第二十四条の三第二項又は第三項の規定により同法第二十四条の二第一項の認定が取り消された場合 当該認定に係る第一項の表の第二号の第二欄に掲げる措置
where the corporation has ceased to hold all or part of the shares, etc. of a specified corporation pertaining to that reserve for losses on investment in business restructuring of small and medium sized enterprises (excluding where it falls under the following item or item (iv), and where that specified corporation has dissolved through a qualified merger in which that corporation is the merging corporation): the amount calculated, pursuant to the provisions of Cabinet Order, as the amount pertaining to the shares, etc. it has ceased to hold, out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it ceased to hold them (where it has ceased to hold all of the shares, etc. of that specified corporation, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it ceased to hold them);
where the corporation has transferred the shares, etc. of the specified corporation prescribed in the preceding item to the merging corporation through a merger: the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation immediately before the merger;
where the specified corporation prescribed in item (ii) has dissolved (excluding where it has dissolved through a qualified merger in which that corporation is the merging corporation): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day of dissolution;
第二号に規定する特定法人が解散した場合（当該法人を合併法人とする適格合併により解散した場合を除く。） その解散の日における当該特定法人に係る中小企業事業再編投資損失準備金の金額
where the corporation has reduced the book value of the shares, etc. of the specified corporation prescribed in item (ii): the amount equivalent to the amount so reduced, out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it made the reduction (where it has reduced that book value through a company split by split-off, a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act or a refund of capital prescribed in Article 61-2, paragraph (18) of that Act, the amount specified by Cabinet Order as the amount of the portion corresponding to the amount so reduced, out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of that day);
第二号に規定する特定法人の株式等についてその帳簿価額を減額した場合 その減額をした日における当該特定法人に係る中小企業事業再編投資損失準備金の金額のうちその減額をした金額に相当する金額（分割型分割、法人税法第二条第十二号の十五の二に規定する株式分配又は同法第六十一条の二第十八項に規定する資本の払戻しによりその帳簿価額を減額した場合には、同日における当該特定法人に係る中小企業事業再編投資損失準備金の金額のうちその減額をした金額に対応する部分の金額として政令で定める金額）
where that corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises as of the day of dissolution;
当該法人が解散した場合（合併により解散した場合を除く。） その解散の日における中小企業事業再編投資損失準備金の金額
where that corporation has concluded a specified insurance policy (limited to where it had acquired shares, etc. of a specified corporation as a measure listed in the second column of an item of the table in paragraph (1) pertaining to that specified insurance policy): the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day on which it concluded the policy;
where the corporation has reversed the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to a specified corporation in a case other than the cases referred to in the preceding paragraph, the preceding items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises pertaining to that specified corporation as of the day of the reversal.
Where a corporation that has set aside the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding two paragraphs do not apply.
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the end of the business year of the group tax sharing parent corporation of that group tax sharing corporation, the day on which it received the notice);
通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the end of the business year of the group tax sharing parent corporation of that corporation, the day on which the approval ceased to be effective), whichever is later.
通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
第二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The provisions of paragraph (1) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount set aside as a reserve for losses on investment in business restructuring of small and medium sized enterprises, and a written statement concerning the calculation of the amount so set aside is attached to that final return, etc.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
前項に定めるもののほか、第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。