第三十七条の十三の三（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）
Where, with regard to a resident or nonresident who has a permanent establishment who has acquired by payment specified shares of a specified small and medium-sized company (limited to one that falls under a resident or nonresident who has a permanent establishment prescribed in Article 37-13, paragraph (1) (where those specified shares fall under specified shares issued at establishment prescribed in paragraph (1) of the preceding Article, including a resident or nonresident who has a permanent establishment prescribed in that paragraph); the same applies hereinafter in this Article), any of the following facts occurs as a case where a loss has arisen due to the specified shares acquired by that payment and held by that person having lost their value as shares within the period from the day of the establishment of the specified small and medium-sized company to the day before the listing date, etc. (meaning the day on which the shares were listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or any other day specified by Cabinet Order) pertaining to shares issued by that specified small and medium-sized company (including a stock company that was that specified small and medium-sized company) (referred to as the "application period" in paragraph (8)), the occurrence of that fact is deemed to be a transfer of those specified shares, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of losses arising from the transfer of those specified shares, respectively, and the provisions of this Article and Article 37-10 and the provisions of other laws and regulations concerning income tax apply:
特定中小会社の特定株式を払込みにより取得をした居住者又は恒久的施設を有する非居住者（第三十七条の十三第一項に規定する居住者又は恒久的施設を有する非居住者（当該特定株式が前条第一項に規定する設立特定株式に該当する場合には、同項に規定する居住者又は恒久的施設を有する非居住者を含む。）に該当するものに限る。以下この条において同じ。）について、当該特定中小会社の設立の日から当該特定中小会社（当該特定中小会社であつた株式会社を含む。）が発行した株式に係る上場等の日（金融商品取引法第二条第十六項に規定する金融商品取引所に上場された日その他の政令で定める日をいう。）の前日までの期間（第八項において「適用期間」という。）内に、その有する当該払込みにより取得をした特定株式が株式としての価値を失つたことによる損失が生じた場合として次に掲げる事実が発生したときは、当該事実が発生したことは当該特定株式の譲渡をしたことと、当該損失の金額として政令で定める金額は当該特定株式の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この条及び第三十七条の十の規定その他の所得税に関する法令の規定を適用する。
the stock company that issued the specified shares acquired by that payment has dissolved (excluding dissolution due to a merger) and its liquidation has been completed;
当該払込みにより取得をした特定株式を発行した株式会社が解散（合併による解散を除く。）をし、その清算が結了したこと。
a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.
前号に掲げる事実に類する事実として政令で定めるもの
The provisions of the preceding paragraph apply, pursuant to the provisions of Cabinet Order, only where the tax return for the year that includes the day on which the fact prescribed in that paragraph occurred states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount specified by Cabinet Order as the amount of losses prescribed in that paragraph and other documents specified by Order of the Ministry of Finance.
Even if the tax return referred to in the preceding paragraph is not filed, or a tax return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the tax return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
Where a resident or nonresident who has a permanent establishment who files a tax return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) as applied mutatis mutandis pursuant to paragraph (10); the same applies hereinafter in this paragraph, the following paragraph and paragraph (7)) has an amount of capital loss on specified shares, notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), the amount of capital loss on specified shares is deducted in calculating the amount of capital gains, etc. on listed shares, etc. for the year covered by the tax return, up to the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application) for that year.
確定申告書（第十項において準用する第三十七条の十二の二第九項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この項、次項及び第七項において同じ。）を提出する居住者又は恒久的施設を有する非居住者の特定株式に係る譲渡損失の金額がある場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額は、当該確定申告書に係る年分の第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額）を限度として、当該年分の当該上場株式等に係る譲渡所得等の金額の計算上控除する。
The provisions of the preceding paragraph apply only where the tax return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount of capital loss on specified shares and other documents specified by Order of the Ministry of Finance.
With regard to the application of the provisions of Article 37-11 in the case where the provisions of paragraph (4) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (4) apply, the amount after that application;".
第四項の規定の適用がある場合における第三十七条の十一の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十三の三第四項の規定の適用がある場合には、その適用後の金額。」とする。
Where a resident or nonresident who has a permanent establishment who files a tax return has an amount of capital loss on specified shares that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of paragraph (4) or this paragraph), notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), an amount equivalent to that amount of capital loss on specified shares is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of capital gains, etc. on general shares, etc. and the amount of capital gains, etc. on listed shares, etc. for the year covered by the tax return, up to the amount of capital gains, etc. on general shares, etc. prescribed in that paragraph (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application; the same applies hereinafter in this paragraph) and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article or the provisions of paragraph (4) apply, the amount after that application; the same applies hereinafter in this paragraph) for that year.
確定申告書を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額（第四項又はこの項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する一般株式等に係る譲渡所得等の金額（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）及び第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（第三十七条の十三第一項若しくは前条第一項の規定又は第四項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該年分の当該一般株式等に係る譲渡所得等の金額及び上場株式等に係る譲渡所得等の金額の計算上控除する。
The amount of capital loss on specified shares prescribed in paragraph (4), paragraph (5) and the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made, within the application period, a transfer of specified shares acquired by that person by payment (excluding a transfer to a relative of the resident or nonresident who has a permanent establishment or any other person having a special relationship with that person, or any other transfer specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) for the year that includes the day on which the person made that transfer.
第四項、第五項及び前項に規定する特定株式に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、適用期間内に、その払込みにより取得をした特定株式の譲渡（当該居住者又は恒久的施設を有する非居住者の親族その他の特別の関係がある者に対してする譲渡その他の政令で定めるものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
The provisions of Article 37-12-2, paragraphs (7), (8) and (10) apply mutatis mutandis to the case where the provisions of paragraph (7) are applied. In this case, in paragraph (7) of that Article, the phrase "The provisions of paragraph (5)" is deemed to be replaced with "The provisions of Article 37-13-3, paragraph (7)", the phrase "the preceding paragraph" is deemed to be replaced with "paragraph (8) of that Article", the phrase "amount of capital loss on listed shares, etc." is deemed to be replaced with "amount of capital loss on specified shares", the phrase "a tax return to which" is deemed to be replaced with "a tax return (meaning a tax return prescribed in paragraph (4) of that Article; the same applies hereinafter in this paragraph) to which", and the phrase "the tax return referred to in paragraph (5)" is deemed to be replaced with "the tax return referred to in paragraph (7) of that Article"; in paragraph (8) of that Article, the phrase "Article 8-4 (excluding paragraph (3))" is deemed to be replaced with "Article 37-10 (excluding paragraph (6))", the phrase "the provisions of paragraph (5) apply" is deemed to be replaced with "the provisions of Article 37-13-3, paragraph (7) apply", the phrase "Article 8-4, paragraph (1)" is deemed to be replaced with "Article 37-10, paragraph (1)", and the phrase "calculated amount (where the provisions of Article 37-12-2, paragraph (5)" is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (7)"; and in paragraph (10) of that Article, the phrase "paragraph (5)" is deemed to be replaced with "Article 37-13-3, paragraph (7)", and the phrase "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation or the amount of capital loss on specified shares prescribed in Article 37-13-3, paragraph (8) (Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.) of that Act".
第三十七条の十二の二第七項、第八項及び第十項の規定は、第七項の規定を適用する場合について準用する。この場合において、同条第七項中「第五項の規定」とあるのは「第三十七条の十三の三第七項の規定」と、「前項」とあるのは「同条第八項」と、「上場株式等に係る譲渡損失の金額」とあるのは「特定株式に係る譲渡損失の金額」と、「添付がある確定申告書」とあるのは「添付がある確定申告書（同条第四項に規定する確定申告書をいう。以下この項において同じ。）」と、「第五項の確定申告書」とあるのは「同条第七項の確定申告書」と、同条第八項中「第五項の規定の適用がある場合における第八条の四（第三項を除く。）」とあるのは「第三十七条の十三の三第七項の規定の適用がある場合における第三十七条の十（第六項を除く。）」と、「第八条の四第一項」とあるのは「第三十七条の十第一項」と、「計算した金額（第三十七条の十二の二第五項」とあるのは「計算した金額（第三十七条の十三の三第七項」と、同条第十項中「第五項」とあるのは「第三十七条の十三の三第七項」と、「上場株式等に係る譲渡損失の金額」とあるのは「上場株式等に係る譲渡損失の金額若しくは同法第三十七条の十三の三第八項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）に規定する特定株式に係る譲渡損失の金額」と読み替えるものとする。
The provisions of Article 37-12-2, paragraph (9) apply mutatis mutandis to a resident or nonresident who has a permanent establishment who seeks the application of the provisions of paragraph (7) in or after the year following the relevant year. In this case, in paragraph (9) of that Article, the phrase "of paragraph (5)" is deemed to be replaced with "of Article 37-13-3, paragraph (7)"; the phrase "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) of" is deemed to be replaced with "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) or Article 37-13-3, paragraph (7) (Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.) of"; the phrase "paragraph (6) of that Article" is deemed to be replaced with "Article 37-12-2, paragraph (6) of that Act"; the phrase ", and other matters" is deemed to be replaced with ", the amount of capital loss on specified shares prescribed in Article 37-13-3, paragraph (8) of that Act that arose in that year (excluding any amount deducted by applying the provisions of paragraph (4) of that Article; hereinafter referred to in this paragraph as the 'amount of capital loss on specified shares'), the amount of capital loss on specified shares that arose in each year within the three years before that year, and other matters"; the phrase "is deemed to be replaced with 'amount of capital loss on listed shares, etc.'" is deemed to be replaced with "is deemed to be replaced with 'amount of capital loss on listed shares, etc. or amount of capital loss on specified shares'"; the phrase " (Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with " and amount of capital loss on specified shares (Article 37-12-2, paragraph (5) or Article 37-13-3, paragraph (7) of the Act on Special Measures Concerning Taxation"; the phrase "'excluding', the phrase 'those amounts' is deemed to be replaced with 'that amount of capital loss on listed shares, etc.'" is deemed to be replaced with "'excluding'"; and the phrase "amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)" is deemed to be replaced with "amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.), amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)".
第三十七条の十二の二第九項の規定は、その年の翌年以後において第七項の規定の適用を受けようとする居住者又は恒久的施設を有する非居住者について準用する。この場合において、同条第九項中「第五項の」とあるのは「第三十七条の十三の三第七項の」と、「譲渡損失の繰越控除）の」とあるのは「譲渡損失の繰越控除）又は第三十七条の十三の三第七項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）の」と、「同条第六項」とあるのは「同法第三十七条の十二の二第六項」と、「その他の」とあるのは「、その年において生じた同法第三十七条の十三の三第八項に規定する特定株式に係る譲渡損失の金額（同条第四項の規定の適用を受けて控除されたものを除く。以下この項において「特定株式に係る譲渡損失の金額」という。）、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額その他の」と、「とあるのは「上場株式等に係る譲渡損失の金額」」とあるのは「とあるのは「上場株式等に係る譲渡損失の金額又は特定株式に係る譲渡損失の金額」」と、「（租税特別措置法第三十七条の十二の二第五項」とあるのは「及び特定株式に係る譲渡損失の金額（租税特別措置法第三十七条の十二の二第五項又は第三十七条の十三の三第七項」と、「「を除く」と、「これらの金額」とあるのは「当該上場株式等に係る譲渡損失の金額」」とあるのは「「を除く」」と、「第三十七条の十一第一項」とあるのは「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等の金額、第三十七条の十一第一項」と読み替えるものとする。
Special provisions on the provisions of paragraph (1) in the case where the fact prescribed in that paragraph occurs with regard to a person who holds specified shares acquired by payment and other shares of the same class as those specified shares, special provisions for calculating the amount of capital loss on specified shares prescribed in paragraph (8) in the case where an amount of losses has arisen from the transfer of those shares with regard to a person who holds those specified shares and other shares of the same class as those specified shares, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and paragraph (7) through the preceding paragraph are specified by Cabinet Order.
第三十七条の十三の四（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例）
Where an individual has transferred shares held by the individual (hereinafter referred to in this paragraph as "shares held") through a partial share exchange in which the corporation that issued the shares held is the subsidiary resulting from a partial share exchange prescribed in Article 774-3, paragraph (1), item (i) of the Companies Act, and has received delivery of shares of the parent company resulting from a partial share exchange (meaning the parent company resulting from a partial share exchange prescribed in that item; the same applies hereinafter in this Article) pertaining to that partial share exchange (excluding the case where the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange is less than 80 percent, and the case where the parent company resulting from a partial share exchange immediately after that partial share exchange falls under a family company prescribed in Article 2, item (x) of the Corporation Tax Act (where the shareholders that formed the basis for the determination of being a family company prescribed in that item include a corporation that is not a family company prescribed in that item or an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, limited to one that would be a family company prescribed in Article 2, item (x) of the Corporation Tax Act even if the determination were made by excluding that corporation or association or foundation without juridical personality from the shareholders forming the basis for the determination)), with regard to the application of the provisions of Article 37-10 through the preceding Article or Article 27, Article 33 or Article 35 of the Income Tax Act, the transfer of the shares held that were transferred (where money or assets other than money (excluding shares of the parent company resulting from a partial share exchange) were received through that partial share exchange, the portion of those shares held specified by Cabinet Order as the portion other than that corresponding to the total of the amount of money and the value of assets other than money (excluding the value of the shares of the parent company resulting from a partial share exchange) received through that partial share exchange) is deemed not to have taken place.
個人が、その有する株式（以下この項において「所有株式」という。）を発行した法人を会社法第七百七十四条の三第一項第一号に規定する株式交付子会社とする株式交付により当該所有株式の譲渡をし、当該株式交付に係る株式交付親会社（同号に規定する株式交付親会社をいう。以下この条において同じ。）の株式の交付を受けた場合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額のうちに占める割合が百分の八十に満たない場合並びに当該株式交付の直後の当該株式交付親会社が法人税法第二条第十号に規定する同族会社（同号に規定する同族会社であることについての判定の基礎となつた株主のうちに同号に規定する同族会社でない法人又は所得税法第二条第一項第八号に規定する人格のない社団等がある場合には、当該法人又は人格のない社団等をその判定の基礎となる株主から除外して判定するものとした場合においても法人税法第二条第十号に規定する同族会社となるものに限る。）に該当する場合を除く。）における第三十七条の十から前条まで又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該譲渡をした所有株式（当該株式交付により交付を受けた金銭又は金銭以外の資産（当該株式交付親会社の株式を除く。）がある場合には、当該所有株式のうち、当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（当該株式交付親会社の株式の価額を除く。）に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
Matters concerning the application of the provisions of the preceding paragraph in the case where the individual referred to in that paragraph is a nonresident, the acquisition cost of the shares of the parent company resulting from a partial share exchange received as referred to in that paragraph, and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of that paragraph apply are specified by Cabinet Order.