Article 64-13Gains or Losses on the Fair Valuation of Assets Accompanying Withdrawal from the Group Tax Sharing System, etc.
第六十四条の十三（通算制度からの離脱等に伴う資産の時価評価損益）
In the case where a group tax sharing corporation (limited to one whose group tax sharing approval ceases to be effective under Article 64-10, paragraphs (4) through (6) (Cancellation of the Group Tax Sharing System, etc.) (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, 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 one whose group tax sharing approval ceases to be effective under that paragraph due to a merger in which another group tax sharing corporation is the acquiring corporation having been effected or due to the residual assets of the group tax sharing corporation having been determined)) falls under any of the following requirements, 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 the assets specified in each of the following items in accordance with which of the requirements listed in those items it falls under) held by the group tax sharing corporation as of the end of the business year immediately before the end of group tax sharing (meaning the business year containing the day preceding the day on which the approval ceases to be effective; the same applies hereinafter in this paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year immediately before the end of group tax sharing:
通算法人（第六十四条の十第四項から第六項まで（通算制度の取りやめ等）の規定により通算承認の効力を失うもの（当該通算法人が通算子法人である場合には、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他の通算法人を合併法人とする合併が行われたこと又は当該通算法人の残余財産が確定したことに基因して同項の規定により当該通算承認の効力を失うものを除く。）に限る。）が次に掲げる要件のいずれかに該当する場合には、当該通算法人の通算終了直前事業年度（その効力を失う日の前日の属する事業年度をいう。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（次の各号に掲げる要件のいずれに該当するかに応じ当該各号に定める資産をいう。）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、当該通算終了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 main business conducted by the group tax sharing corporation before the end of the business year immediately before the end of group tax sharing is not expected to continue to be conducted by the domestic corporation that was the group tax sharing corporation (including a corporation that has a full controlling interest with the domestic corporation, and, in the case where the main business is expected to be transferred, through a qualified merger effected after that time or a qualified company split or qualified capital contribution in kind in which the domestic corporation is the splitting corporation or the corporation making a capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this item), to the acquiring corporation, the succeeding corporation in a company split or the corporation receiving a capital contribution in kind involved in the qualified merger, etc. (hereinafter referred to as the "acquiring corporation, etc." in this item), the acquiring corporation, etc. and a corporation that has a full controlling interest with the acquiring corporation, etc.) (excluding the case specified by Cabinet Order as a case where the value of the assets held at that time exceeds the book value of the assets held at that time): 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);
当該通算法人の当該通算終了直前事業年度終了の時前に行う主要な事業が当該通算法人であつた内国法人（当該内国法人との間に完全支配関係がある法人並びにその時後に行われる適格合併又は当該内国法人を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資（以下この号において「適格合併等」という。）により当該主要な事業が当該適格合併等に係る合併法人、分割承継法人又は被現物出資法人（以下この号において「合併法人等」という。）に移転することが見込まれている場合における当該合併法人等及び当該合併法人等との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていないこと（その時に有する資産の価額がその時に有する資産の帳簿価額を超える場合として政令で定める場合を除く。） 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。）
it is expected that, after the end of the business year immediately before the end of group tax sharing, the amount specified by Cabinet Order as the amount of loss due to the transfer or revaluation of the shares of or capital contributions to the group tax sharing corporation will arise for another group tax sharing corporation holding those shares or capital contributions (excluding the case falling under the requirement listed in the preceding item): the assets specified in that item held by the group tax sharing corporation as of the end of the business year immediately before the end of group tax sharing (limited to those for which the amount specified by Cabinet Order as the book value at that time exceeds one billion yen), for which it is expected that transfer, revaluation, bad debts, removal or any other grounds specified by Cabinet Order will arise after that time (excluding the case where there is no amount to be included in deductible expenses as a result of the grounds arising, or the case where the amount to be included in deductible expenses as a result of the grounds arising is the amount to be included in gross profits as a result of the grounds arising or less).
当該通算法人の株式又は出資を有する他の通算法人において当該通算終了直前事業年度終了の時後に当該株式又は出資の譲渡又は評価換えによる損失の額として政令で定める金額が生ずることが見込まれていること（前号に掲げる要件に該当する場合を除く。） 当該通算法人が当該通算終了直前事業年度終了の時に有する同号に定める資産（その時における帳簿価額として政令で定める金額が十億円を超えるものに限る。）のうちその時後に譲渡、評価換え、貸倒れ、除却その他の政令で定める事由が生ずること（その事由が生ずることにより損金の額に算入される金額がない場合又はその事由が生ずることにより損金の額に算入される金額がその事由が生ずることにより益金の額に算入される金額以下である場合を除く。）が見込まれているもの
The book value of assets whose valuation gain or valuation loss prescribed in the preceding paragraph has been included in gross profits or deductible expenses under that paragraph and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
Read this with the articles around it
Cancellation of the Group Tax Sharing System, etc.
In the case where a group tax sharing corporation has obtained the approval under paragraph (1), the group tax sharing approval is to cease to be effective from the day following the day of the end…
通算法人が第一項の承認を受けた場合には、通算承認は、その承認を受けた日の属する事業年度終了の日の翌日から、その効力を失うものとする。
Open this provisionCancellation of the Group Tax Sharing System, etc.
In the case where a group tax sharing corporation has received a notice under Article 127, paragraph (2) (Rescission of Approval to File a Blue Return)…
通算法人が第百二十七条第二項（青色申告の承認の取消し）の規定による通知を受けた場合には、当該通算法人については、通算承認は、その通知を受けた日から、その効力を失うものとする。
Open this provisionCancellation of the Group Tax Sharing System, etc.
In the case where any of the facts listed in the following items has arisen, the group tax sharing approval is to cease to be effective for the group tax sharing corporations…
次の各号に掲げる事実が生じた場合には、通算法人（第一号から第四号までにあつてはこれらの号に規定する通算親法人及び他の通算法人の全てとし、第五号及び第六号にあつてはこれらの号に規定する通算子法人とし、第七号にあつては同号に規定する通算親法人とする。）については、通算承認は、当該各号に定める日から…
Open this provisionGains or Losses on the Fair Valuation of Assets Accompanying Withdrawal from the Group Tax Sharing System, etc.
In the case where a group tax sharing corporation (limited to one whose group tax sharing approval ceases to be effective under Article 64-10, paragraphs (4) through (6) (Cancellation of the Group…
通算法人（第六十四条の十第四項から第六項まで（通算制度の取りやめ等）の規定により通算承認の効力を失うもの（当該通算法人が通算子法人である場合には、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他の通算法人を合併法人とする合併が行われたこと又は当該通算法人の残余財産が確定したことに基因し…
Open this provisionGains or Losses on the Fair Valuation of Assets Accompanying Withdrawal from the Group Tax Sharing System, etc.
the main business conducted by the group tax sharing corporation before the end of the business year immediately before the end of group tax sharing is not expected to continue to be conducted by the…
当該通算法人の当該通算終了直前事業年度終了の時前に行う主要な事業が当該通算法人であつた内国法人（当該内国法人との間に完全支配関係がある法人並びにその時後に行われる適格合併又は当該内国法人を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資（以下この号において「適格合併等」という。）により当該主要な事業が当…
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 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
acquiring corporation
「合併法人」
A corporation that receives the assets and liabilities of an acquired corporation (被合併法人) in a merger.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law
splitting corporationmachine translation
「分割法人」
A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.
Defined inArticle 2, paragraph (1), item (xii-2)· applies throughout the law
succeeding corporation in a company splitmachine translation
「分割承継法人」
A corporation that receives assets or liabilities from a splitting corporation (分割法人) in a company split.
Defined inArticle 2, paragraph (1), item (xii-3)· applies throughout the law
corporation making a capital contribution in kind
「現物出資法人」
A corporation that has transferred its assets, or its assets together with its liabilities, by a contribution in kind (現物出資).
Defined inArticle 2, paragraph (1), item (xii-4)· applies throughout the law
corporation receiving a capital contribution in kind
「被現物出資法人」
A corporation that received assets, or assets together with liabilities, from a corporation making a capital contribution in kind (現物出資法人) by a capital contribution in kind (現物出資).
Defined inArticle 2, paragraph (1), item (xii-5)· applies throughout the law
group tax sharing subsidiary corporationmachine translation
「通算子法人」
A domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9(2), that has received the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7)· applies throughout the law
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing parent corporation (通算親法人) or group tax sharing subsidiary corporation (通算子法人): a corporation that has, with the others in its group, the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7-2)· 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
qualified mergermachine translation
「適格合併」
A merger (合併) of one of the kinds Article 2, item (xii)-8 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the acquired corporation's shareholders receive nothing but shares of the acquiring corporation or of its wholly owning parent, apart from dividends, payments to dissenting shareholders and, where the acquiring corporation already held two-thirds or more of the shares, payments to the other shareholders.
Defined inArticle 2, paragraph (1), item (xii-8)· applies throughout the law
qualified company splitmachine translation
「適格分割」
A company split (分割) of one of the kinds Article 2, item (xii)-11 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the split business's main assets, employees and operations carry over, one for running a business jointly, or one to run a business independently in a new corporation — in which nothing but shares of the succeeding corporation or of its wholly owning parent is given as consideration, and, in a company split by split-off (分割型分割), the shares are given in proportion to the shareholdings in the splitting corporation.
Defined inArticle 2, paragraph (1), item (xii-11)· applies throughout the law
qualified capital contribution in kindmachine translation
「適格現物出資」
A capital contribution in kind (現物出資) of one of the kinds Article 2, item (xii)-14 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the main assets, employees and business carry over, or one for running a business jointly — other than contributions the item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.
Defined inArticle 2, paragraph (1), item (xii-14)· 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
business year immediately before the end of group tax sharingmachine translation
「通算終了直前事業年度」
In Article 64-13(1), the business year of a group tax sharing corporation that includes the day before its group tax sharing approval (通算承認) ceases to have effect.
Defined inArticle 64-13, paragraph (1)· applies only in this paragraph
acquiring corporation, etc.
「合併法人等」
The corporation on the receiving side of a merger, company split, contribution in kind or other reorganization — the acquiring corporation (合併法人), the succeeding corporation in a company split (分割承継法人), the corporation receiving a contribution or distribution in kind (被現物出資法人, 被現物分配法人) or, in the supplementary provisions (附則) of Act No. 24 of 1998, the corporation receiving a post-formation acquisition of assets (被事後設立法人) — as the provision using the term lists them; in Article 85, paragraph (1) it also covers a domestic corporation to which a retirement pension business is transferred by sale.
Short name set inArticle 64-13, paragraph (1), item (i)· applies only in this item
qualified merger, etc.machine translation
「適格合併等」
In Article 64-13(1)(i), a qualified merger (適格合併) carried out after the end of the business year immediately before the end of group tax sharing, or a qualified company split or qualified capital contribution in kind in which the former group tax sharing corporation is the splitting corporation or the corporation making the contribution.
Short name set inArticle 64-13, paragraph (1), item (i)· applies only in this item