Article 59Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation
第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入）
In the case where an order commencing reorganization proceedings has been issued with regard to a domestic corporation, when the domestic corporation falls under any of the cases listed in the following items, the portion of the net operating loss that arose in each business year prior to the business year containing the day on which the domestic corporation came to fall under the relevant case (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the amounts specified in the respective items, is included in deductible expenses, when calculating the amount of income for the applicable year:
in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing reorganization proceedings was issued (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation): the amount for which a release from an obligation was granted (including the amount of the profits);
in the case where, accompanying the order commencing reorganization proceedings, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year): the amount of monies and the value of assets other than monies that the corporation received; or
in the case where the domestic corporation has revaluated its assets as prescribed in Article 25, paragraph (2) (Valuation Gain on Assets) (limited to the part pertaining to revaluation under the provisions of the Corporate Reorganization Act or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions; hereinafter the same applies in this item): the amount to be included in gross profits in the calculation of the amount of income for the applicable year under the provisions of that paragraph (in the case where there is any amount to be included in deductible expenses in the calculation of the amount of income for the applicable year under Article 33, paragraph (3) (Valuation Loss on Assets), the amount that remains after deducting the amount to be included in deductible expenses from the amount to be included in gross profits).
In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation, or a fact specified by Cabinet Order as prescribed in Article 25, paragraph (3) or Article 33, paragraph (4) has occurred with regard to a domestic corporation, when the domestic corporation is subject to the application of the provisions of Article 25, paragraph (3) or Article 33, paragraph (4), the portion of the net operating loss that arose in each business year prior to the business year for which it is subject to that application (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the following amounts (in the case where such sum exceeds the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), the amount obtained after deducting the amount of the excess), is included in deductible expenses, when calculating the amount of income for the applicable year:
内国法人について再生手続開始の決定があり、又は内国法人に第二十五条第三項若しくは第三十三条第四項に規定する政令で定める事実が生じた場合において、その内国法人が第二十五条第三項又は第三十三条第四項の規定の適用を受けるときは、その適用を受ける事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち次に掲げる金額の合計額（当該合計額が第五十七条第一項（欠損金の繰越し）、この項及び第六十二条の五第五項（現物分配による資産の譲渡）の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。
the amount for which a release from an obligation was granted (including the amount of the profits) in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing rehabilitation proceedings was issued or the fact specified by Cabinet Order occurred (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation);
the amount of monies and the value of assets other than monies that the domestic corporation received in the case where, accompanying the issuance of the order commencing rehabilitation proceedings or the occurrence of the fact specified by Cabinet Order, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year); and
the amount obtained by subtracting the amount to be included in deductible expenses in the calculation of the amount of income for the applicable year under Article 33, paragraph (4) from the amount to be included in gross profits in the calculation of the amount of income for the applicable year under Article 25, paragraph (3).
In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation or any other equivalent fact specified by Cabinet Order has occurred (excluding the case where it is subject to the application of the provisions of Article 25, paragraph (3) or Article 33, paragraph (4)), when the domestic corporation falls under any of the cases listed in the following items, the portion of the net operating loss that arose in each business year prior to the business year containing the day on which the domestic corporation came to fall under the relevant case (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the amounts specified in the respective items (in the case where such sum exceeds the amount of income for the applicable year calculated without applying the provisions of this paragraph and Article 62-5, paragraph (5), the amount obtained after deducting the amount of the excess), is included in deductible expenses, when calculating the amount of income for the applicable year:
内国法人について再生手続開始の決定があつたことその他これに準ずる政令で定める事実が生じた場合（第二十五条第三項又は第三十三条第四項の規定の適用を受ける場合を除く。）において、その内国法人が次の各号に掲げる場合に該当するときは、その該当することとなつた日の属する事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち当該各号に定める金額の合計額（当該合計額がこの項及び第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。
in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing rehabilitation proceedings was issued or the fact specified by Cabinet Order occurred (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation): the amount for which a release from an obligation was granted (including the amount of the profits);
in the case where, accompanying the issuance of the order commencing rehabilitation proceedings or the occurrence of the fact specified by Cabinet Order, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year): the amount of monies and the value of assets other than monies that the corporation received.
In the case where a domestic corporation has dissolved, when it is expected that there will be no residual assets, the amount equivalent to the amount calculated as specified by Cabinet Order on the basis of the net operating loss that arose in each business year prior to the business year ending during its liquidation (excluding a business year for which the provisions of the preceding three paragraphs apply; hereinafter referred to as the "applicable year" in this paragraph) (in the case where that equivalent amount exceeds the amount of income for the applicable year calculated without applying the provisions of this paragraph and Article 62-5, paragraph (5), the amount obtained after deducting the amount of the excess) is included in deductible expenses, when calculating the amount of income for the applicable year.
内国法人が解散した場合において、残余財産がないと見込まれるときは、その清算中に終了する事業年度（前三項の規定の適用を受ける事業年度を除く。以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額を基礎として政令で定めるところにより計算した金額に相当する金額（当該相当する金額がこの項及び第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）は、当該適用年度の所得の金額の計算上、損金の額に算入する。
With regard to the application of the provisions of paragraph (2) in the case where the domestic corporation set forth in that paragraph is a group tax sharing corporation (limited to the case where the last day of the applicable year prescribed in that paragraph is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), the phrase "exceeds the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind)" in that paragraph is deemed to be replaced with "exceeds the lesser of the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph, Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), Article 64-5 (Aggregation of Profits and Losses) and Article 64-7, paragraph (6) (Aggregation of Losses) and the amount obtained by deducting the total of the pre-adjustment net operating loss (meaning the net operating loss calculated without applying the provisions of Article 57, paragraph (1), this paragraph through paragraph (4), Article 62-5, paragraph (5), Article 64-5 and Article 64-7, paragraph (6)) that arose in the business years ending on the last day of the applicable year of the other group tax sharing corporations that have a group tax sharing full controlling interest with the domestic corporation on that day, from the total of the pre-adjustment amount of income (meaning the amount of income calculated without applying the provisions of Article 57, paragraph (1), this paragraph through paragraph (4), Article 62-5, paragraph (5), Article 64-5 and Article 64-7, paragraph (6)) for the applicable year of the domestic corporation and for the business years ending on the last day of the applicable year of the other group tax sharing corporations that have a group tax sharing full controlling interest with the domestic corporation on that day (or, in the case where any of those other group tax sharing corporations is a corporation subject to the provisions of this paragraph, the amount specified by Cabinet Order as the amount attributable to the domestic corporation out of the amount so deducted)".
第二項の内国法人が通算法人である場合（同項に規定する適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）における同項の規定の適用については、同項中「この項及び」とあるのは「この項、」と、「）の規定」とあるのは「）、第六十四条の五（損益通算）及び第六十四条の七第六項（欠損金の通算）の規定」と、「所得の金額を」とあるのは「所得の金額と当該内国法人の適用年度及び当該適用年度終了の日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度の調整前所得金額（第五十七条第一項、この項から第四項まで、第六十二条の五第五項、第六十四条の五及び第六十四条の七第六項の規定を適用しないものとして計算した場合における所得の金額をいう。）の合計額から同日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度において生じた調整前欠損金額（第五十七条第一項、この項から第四項まで、第六十二条の五第五項、第六十四条の五及び第六十四条の七第六項の規定を適用しないものとして計算した場合における欠損金額をいう。）の合計額を控除した金額（これらの他の通算法人のうちにこの項の規定の適用を受ける法人がある場合には、当該控除した金額のうち当該内国法人に帰せられる金額として政令で定める金額）とのうちいずれか少ない金額を」とする。
The provisions of paragraphs (1) through (4) apply only in the case where there is the attachment, to the Final Return, amended return or written request for Reassessment, of a document stating the details of the calculation of the amount to be included in deductible expenses under those provisions, and of a document certifying that an order commencing reorganization proceedings or an order commencing rehabilitation proceedings has been issued or that a fact specified by Cabinet Order as prescribed in paragraph (2) or (3) has occurred, or a document explaining that it is expected that there will be no residual assets, or any other document specified by Ministry of Finance Order.
Even in the case where a Final Return, amended return or written request for Reassessment without the attachment of the documents specified by Ministry of Finance Order prescribed in the preceding paragraph has been filed, the district director may apply the provisions of paragraphs (1) through (4), when they find any unavoidable grounds for the failure to attach such documents.
税務署長は、前項に規定する財務省令で定める書類の添付がない確定申告書、修正申告書又は更正請求書の提出があつた場合においても、その書類の添付がなかつたことについてやむを得ない事情があると認めるときは、第一項から第四項までの規定を適用することができる。