Article 64-11Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System
第六十四条の十一（通算制度の開始に伴う資産の時価評価損益）
The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the assets evaluated by fair value (meaning fixed assets, land (including any right on land and excluding land that falls under the category of fixed assets), securities, monetary claims and deferred assets (excluding those of these assets specified by Cabinet Order as not being suitable for the booking of valuation gains or losses)) held as of the end of the business year immediately before the start of group tax sharing (meaning the business year of the domestic corporation containing the day preceding the first day of the first group tax sharing business year (in the case where the domestic corporation is a corporation subject to fair valuation prescribed in Article 64-9, paragraph (10), item (i), the last day of the first group tax sharing business year); the same applies hereinafter in this paragraph and the following paragraph) by a domestic corporation that obtains group tax sharing approval (limited to the parent corporation prescribed in Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as the "parent corporation" in this paragraph and the following paragraph) and those that have, with the parent corporation, a full controlling interest held by the parent corporation (limited to the relationship specified by Cabinet Order prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph and the following Article) as of the start of the first group tax sharing business year (meaning the business year that first ends on or after the day on which the group tax sharing approval becomes effective; hereinafter the same applies in this paragraph) of the parent corporation, and excluding the following) is included in gross profits or deductible expenses, when calculating the amount of income for the business year immediately before the start of group tax sharing:
通算承認を受ける内国法人（第六十四条の九第一項（通算承認）に規定する親法人（以下この項及び次項において「親法人」という。）及び当該親法人の最初通算事業年度（当該通算承認の効力が生ずる日以後最初に終了する事業年度をいう。以下この項において同じ。）開始の時に当該親法人との間に当該親法人による完全支配関係（同条第一項に規定する政令で定める関係に限る。以下この項及び次条において同じ。）があるものに限るものとし、次に掲げるものを除く。）が通算開始直前事業年度（当該最初通算事業年度開始の日の前日（当該内国法人が第六十四条の九第十項第一号に規定する時価評価法人である場合には、当該最初通算事業年度終了の日）の属する当該内国法人の事業年度をいう。以下この項及び次項において同じ。）終了の時に有する時価評価資産（固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産（これらの資産のうち評価損益の計上に適しないものとして政令で定めるものを除く。）をいう。）の評価益の額（その時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（その時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該通算開始直前事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
the parent corporation in the case falling under the case specified by Cabinet Order as a case where a full controlling interest is expected to continue between the parent corporation and any of the other domestic corporations prescribed in Article 64-9, paragraph (2) (limited to those that have, with the parent corporation, a full controlling interest held by the parent corporation as of the start of the first group tax sharing business year);
当該親法人と第六十四条の九第二項に規定する他の内国法人（当該最初通算事業年度開始の時に当該親法人との間に当該親法人による完全支配関係があるものに限る。）のいずれかとの間に完全支配関係が継続することが見込まれている場合として政令で定める場合に該当する場合における当該親法人
the other domestic corporation in the case falling under the case specified by Cabinet Order as a case where a full controlling interest held by the parent corporation is expected to continue between the parent corporation and the other domestic corporation prescribed in Article 64-9, paragraph (2).
当該親法人と第六十四条の九第二項に規定する他の内国法人との間に当該親法人による完全支配関係が継続することが見込まれている場合として政令で定める場合に該当する場合における当該他の内国法人
The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the shares or capital contributions (in the case where the provisions of the preceding paragraph apply to the corporation holding shares, etc., excluding those that fall under the category of assets evaluated by fair value prescribed in that paragraph) held, as of the end of the business year immediately before the start of group tax sharing of the domestic corporation prescribed in the preceding paragraph (excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses), and the parent corporation), by a domestic corporation that holds shares of or capital contributions to that domestic corporation (hereinafter referred to as the "corporation holding shares, etc." in this paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year of the corporation holding shares, etc. containing the last day of the business year immediately before the start of group tax sharing.
前項に規定する内国法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び親法人を除く。）の通算開始直前事業年度終了の時において当該内国法人の株式又は出資を有する内国法人（以下この項において「株式等保有法人」という。）の当該株式又は出資（当該株式等保有法人について前項の規定の適用がある場合には、同項に規定する時価評価資産に該当するものを除く。）の評価益の額（その時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（その時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該通算開始直前事業年度終了の日の属する当該株式等保有法人の事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
The book value of assets whose valuation gain or valuation loss prescribed in the preceding two paragraphs has been included in gross profits or deductible expenses under those provisions and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
前二項の規定によりこれらの規定に規定する評価益の額又は評価損の額を益金の額又は損金の額に算入された資産の帳簿価額その他これらの規定の適用に関し必要な事項は、政令で定める。
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Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System
The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss…
通算承認を受ける内国法人（第六十四条の九第一項（通算承認）に規定する親法人（以下この項及び次項において「親法人」という。）及び当該親法人の最初通算事業年度（当該通算承認の効力が生ずる日以後最初に終了する事業年度をいう。以下この項において同じ。）開始の時に当該親法人との間に当該親法人による完全支配関係（同条第一項に規定…
Open this provisionGains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System
The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss…
前項に規定する内国法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び親法人を除く。）の通算開始直前事業年度終了の時において当該内国法人の株式又は出資を有する内国法人（以下この項において「株式等保有法人」という。）の当該株式又は出資（当該株式等保有法人について前項の規定の適用がある場合…
Open this provisionGains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System
The valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss…
第六十四条の九第十一項又は第十二項（通算承認）の規定の適用を受けるこれらの規定に規定する他の内国法人（次に掲げるものを除く。）が通算加入直前事業年度（当該他の内国法人について通算承認の効力が生ずる日の前日の属する当該他の内国法人の事業年度をいう。以下この項において同じ。）終了の時に有する時価評価資産（固定資産、土地（…
Open this provisionAggregation of Profits and Losses
In the case where, in the business year ending on the base date of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation as…
通算法人の所得事業年度（通算前所得金額（第五十七条第一項（欠損金の繰越し）、第五十九条第三項及び第四項（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）、第六十二条の五第五項（現物分配による資産の譲渡）、この条並びに第六十四条の七第六項（欠損金の通算）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…
Open this provisionGroup Tax Sharing Approval
In the case where a domestic corporation wishes to receive the application of the provisions of the preceding Division, the domestic corporation and all of the other domestic corporations that have a…
内国法人が前目の規定の適用を受けようとする場合には、当該内国法人及び当該内国法人との間に完全支配関係がある他の内国法人の全て（親法人（内国法人である普通法人又は協同組合等のうち、第一号から第七号までに掲げる法人及び第六号又は第七号に掲げる法人に類する法人として政令で定める法人のいずれにも該当しない法人をいう。以下この…
Open this provisionGroup Tax Sharing Approval
other domestic corporations prescribed in paragraph (2) that hold, as of the end of the business year containing the day preceding the first day of the special application year…
申請特例年度開始の日の前日の属する事業年度終了の時に第六十四条の十一第一項に規定する時価評価資産その他の政令で定めるものを有する第二項に規定する他の内国法人（同条第一項第二号に掲げるものを除く。以下この号において「時価評価法人」という。）及び当該時価評価法人が発行済株式又は出資を直接又は間接に保有する第二項に規定する…
Open this provisionGroup Tax Sharing Approval
When a domestic corporation (limited to the parent corporation prescribed in the preceding paragraph and other domestic corporations that have, with the parent corporation, a full controlling…
内国法人（前項に規定する親法人及び当該親法人との間に当該親法人による完全支配関係がある他の内国法人に限る。）は、同項の規定による承認（以下この目及び次目において「通算承認」という。）を受けようとする場合には、当該親法人の前目の規定の適用を受けようとする最初の事業年度開始の日の三月前の日までに…
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
full controlling interestmachine translation
「完全支配関係」
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.
Defined inArticle 2, paragraph (1), item (xii-7-6)· applies throughout the law
securities
「有価証券」
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).
Defined inArticle 2, paragraph (1), item (xxi)· applies throughout the law
fixed assets
「固定資産」
Land (including rights over land), depreciable assets, telephone subscription rights and other assets that a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
deferred assets
「繰延資産」
Expenses a corporation pays whose benefit lasts a year or more from the day of payment, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
group tax sharing approvalmachine translation
「通算承認」
The approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9(1) for a parent corporation (親法人) and the domestic corporations under its full controlling interest (完全支配関係) to use the group tax sharing system.
Short name set inArticle 64-9, paragraph (2)· applies only in this division and in Part 2, Chapter 1, Section 1, Subsection 11, Division 3
corporation subject to fair valuationmachine translation
「時価評価法人」
In Article 64-9, paragraph (10), item (i), a domestic corporation wholly controlled by the parent corporation (one of those in Article 64-9(2)) that, at the end of its business year containing the day before the special application year (申請特例年度) begins, holds assets subject to fair valuation (時価評価資産) as defined in Article 64-11(1) or other things a Cabinet Order (政令) specifies, other than one listed in Article 64-11(1)(ii).
Short name set inArticle 64-9, paragraph (10), item (i)· applies only in this item
first group tax sharing business yearmachine translation
「最初通算事業年度」
In Article 64-11, paragraph (1), a corporation's first business year ending on or after the day its group tax sharing approval (通算承認) takes effect.
Defined inArticle 64-11, paragraph (1)· applies only in this paragraph
parent corporationmachine translation
「親法人」
In Article 64-11(1) and (2), a parent corporation as defined in Article 64-9(1): a domestic ordinary corporation or cooperative that, with its wholly controlled domestic corporations, may seek approval to use the group tax sharing system (通算制度).
Short name set inArticle 64-11, paragraph (1)· applies only in this paragraph and in Article 64-11, paragraph (2)
business year immediately before the start of group tax sharingmachine translation
「通算開始直前事業年度」
In Article 64-11(1) and (2), the business year of a domestic corporation that includes the day before its parent corporation's first group tax sharing business year (最初通算事業年度) begins — that is, the first business year ending on or after the day the group tax sharing approval takes effect — or, for a corporation subject to fair valuation (時価評価法人) under Article 64-9(10)(i), the last day of that first business year.
Defined inArticle 64-11, paragraph (1)· applies only in this paragraph and in Article 64-11, paragraph (2)
corporation holding shares, etc.machine translation
「株式等保有法人」
In Article 64-11, paragraph (2), a domestic corporation that, at the end of the business year immediately before group tax sharing starts (通算開始直前事業年度), holds shares or capital contributions in a corporation starting group tax sharing under paragraph (1), other than the parent corporation and a corporation that a Cabinet Order (政令) places outside the aggregation of profits and losses (損益通算).
Short name set inArticle 64-11, paragraph (2)· applies only in this paragraph