Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses
第二十七条（欠損金の繰越期間の特例に関する経過措置）
Beyond what is provided for in the following paragraph through paragraph (6), the provisions of Articles 66-12 and 66-13 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split or capital contribution in kind is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger or capital contribution in kind was carried out before that date.
The provisions then in force continue to govern the loss from equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a disposal of equipment that a corporation carried out before April 1, 2001.
法人が平成十三年四月一日前に行った設備の廃棄に係る旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (5) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a loss from equipment disposal, etc. (meaning a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation, to be a loss from equipment disposal, etc. that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed loss from equipment disposal, etc." in this paragraph and the following paragraph), to that deemed loss from equipment disposal, etc., and the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date.
新租税特別措置法第六十六条の十二第五項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる設備廃棄等による欠損金額（新租税特別措置法第六十六条の十二第一項に規定する設備廃棄等による欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十二第四項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた設備廃棄等による欠損金額とみなされたもの（以下この項及び次項において「みなし設備廃棄等欠損金額」という。）がある場合の当該みなし設備廃棄等欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十二第二項に規定する設備廃棄等による欠損金額については、なお従前の例による。
Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed loss from equipment disposal, etc., are specified by Cabinet Order.
前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新租税特別措置法第六十六条の十二第四項に規定する適格合併等を行い、かつ、当該法人にみなし設備廃棄等欠損金額がある場合における読替え後の法人税法第五十七条第五項の規定の適用に関し必要な事項は、政令で定める。
The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (7) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a special deficit amount (meaning a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation, to be a special deficit amount that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed special loss amount" in this paragraph and the following paragraph), to that deemed special loss amount, and the provisions then in force continue to govern a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date.
新租税特別措置法第六十六条の十三第七項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる特例欠損金額（新租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十三第六項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた特例欠損金額とみなされたもの（以下この項及び次項において「みなし特例欠損金額」という。）がある場合の当該みなし特例欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額については、なお従前の例による。
Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed special loss amount, are specified by Cabinet Order.