Article 64-6Special Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses
第六十四条の六（損益通算の対象となる欠損金額の特例）
In the case where a group tax sharing corporation (limited to a corporation listed in any of the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System) or any of the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System); hereinafter the same applies in this paragraph) does not fall under the case specified by Cabinet Order as a case where it has had a controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, any of the other group tax sharing corporations) continuously from the day five years before the day on which the group tax sharing approval became effective or the date of establishment of the group tax sharing corporation, whichever is later, until the day on which the group tax sharing approval became effective, when the case does not fall under the case specified by Cabinet Order as a case where the group tax sharing corporation and another group tax sharing corporation conduct business jointly after the group tax sharing approval became effective, the amount, out of the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in the business year of the group tax sharing corporation (excluding a business year to which the provisions of Article 64-14, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) apply) (in the case where the provisions of paragraph (4) apply, the amount obtained by deducting the amount deemed not to exist under that paragraph), that is up to the net operating loss on the transfer of specified assets arising in the application period of the business year (meaning the period from the day on which the group tax sharing approval became effective until the day on which three years have elapsed from that day or the day on which five years have elapsed from the day on which the group tax sharing corporation last came to have a controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation (in the case where the group tax sharing corporation is the group tax sharing parent corporation, the day on which it last came to have a controlling interest with the one, among the other group tax sharing corporations, whose day of last coming to have a controlling interest with the group tax sharing corporation is the earliest; referred to as the "date the controlling interest arose" in item (i) of the following paragraph), whichever is earlier), is deemed not to exist with regard to the application of the provisions of that Article.
通算法人（第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人に限る。以下この項において同じ。）が、通算承認の効力が生じた日の五年前の日又は当該通算法人の設立の日のうちいずれか遅い日から当該通算承認の効力が生じた日まで継続して当該通算法人に係る通算親法人（当該通算法人が通算親法人である場合には、他の通算法人のいずれか）との間に支配関係がある場合として政令で定める場合に該当しない場合において、当該通算承認の効力が生じた後に当該通算法人と他の通算法人とが共同で事業を行う場合として政令で定める場合に該当しないときは、当該通算法人の当該事業年度（第六十四条の十四第一項（特定資産に係る譲渡等損失額の損金不算入）の規定の適用がある事業年度を除く。）において生ずる前条第一項に規定する通算前欠損金額（第四項の規定の適用がある場合には、同項の規定によりないものとされる金額を控除した金額）のうち当該事業年度の適用期間（当該通算承認の効力が生じた日から同日以後三年を経過する日と当該通算法人が当該通算法人に係る通算親法人との間に最後に支配関係を有することとなつた日（当該通算法人が通算親法人である場合には、他の通算法人のうち当該通算法人との間に最後に支配関係を有することとなつた日が最も早いものとの間に最後に支配関係を有することとなつた日。次項第一号において「支配関係発生日」という。）以後五年を経過する日とのうちいずれか早い日までの期間をいう。）において生ずる特定資産譲渡等損失額に達するまでの金額は、同条の規定の適用については、ないものとする。
The net operating loss on the transfer of specified assets prescribed in the preceding paragraph means the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i):
the sum of the amounts specified by Cabinet Order as the amounts of losses due to the transfer, revaluation, bad debts, removal or other grounds of the assets held by the group tax sharing corporation (excluding inventory, assets with a small book value and any other assets specified by Cabinet Order) that it has held since before the first day of the business year containing the date the controlling interest arose (including those specified by Cabinet Order as being equivalent thereto; referred to as "specified assets" in the following item);
the sum of the amounts specified by Cabinet Order as the amounts of profits due to the transfer, revaluation or other grounds of specified assets.
特定資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額の合計額
With regard to the application of the provisions of paragraph (1) in a business year of the group tax sharing corporation referred to in that paragraph that is specified by Cabinet Order as a business year in which a large amount of depreciation allowances arises, the phrase "the amount, out of the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in the business year of the group tax sharing corporation (excluding a business year to which the provisions of Article 64-14, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) apply) (in the case where the provisions of paragraph (4) apply, the amount obtained by deducting the amount deemed not to exist under that paragraph), that is up to the net operating loss on the transfer of specified assets arising in the application period of the business year" in that paragraph is deemed to be replaced with "the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in the business year specified by Cabinet Order prescribed in paragraph (3) that contains a day within the application period of the group tax sharing corporation".
第一項の通算法人の多額の償却費の額が生ずる事業年度として政令で定める事業年度における同項の規定の適用については、同項中「当該事業年度（第六十四条の十四第一項（特定資産に係る譲渡等損失額の損金不算入）の規定の適用がある事業年度を除く。）において生ずる前条第一項に規定する通算前欠損金額（第四項の規定の適用がある場合には、同項の規定によりないものとされる金額を控除した金額）のうち当該事業年度の適用期間」とあるのは「適用期間」と、「において生ずる特定資産譲渡等損失額に達するまでの金額」とあるのは「内の日の属する第三項に規定する政令で定める事業年度において生ずる前条第一項に規定する通算前欠損金額」とする。
In the case where there is an amount to be included in deductible expenses under Article 64-8 (Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation) in each business year of a group tax sharing corporation, when there is an amount that would be deemed not to exist if the provisions of this Article were applied to the business year in which the net operating loss of the other domestic corporation referred to in that Article to which the provisions of that Article apply arose (in the case where the other domestic corporation is a domestic corporation whose residual assets have been determined and the other domestic corporation has two or more shareholders, etc., the amount calculated by dividing the amount equivalent to the amount deemed not to exist by the total number or the total amount of the other domestic corporation's issued shares or capital contributions (excluding the shares that the other domestic corporation holds in itself and the capital contributions made thereby) and then multiplying the result by the number or the amount of the shares of or capital contributions to the other domestic corporation held by the group tax sharing corporation; hereinafter referred to as the "amount subject to restriction" in this paragraph), the amount, out of the deficit before group tax sharing prescribed in paragraph (1) of the preceding Article arising in each relevant business year of the group tax sharing corporation, that is up to the amount subject to restriction is deemed not to exist with regard to the application of the provisions of that Article.
通算法人の各事業年度において第六十四条の八（通算法人の合併等があつた場合の欠損金の損金算入）の規定により損金の額に算入される金額がある場合において、同条の他の内国法人の同条の規定の適用がある欠損金額の生じた事業年度につきこの条の規定を適用したならばないものとされる金額（当該他の内国法人が残余財産が確定した内国法人である場合において、当該他の内国法人に株主等が二以上あるときは、当該ないものとされる金額に相当する金額を当該他の内国法人の発行済株式又は出資（当該他の内国法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該通算法人の有する当該他の内国法人の株式又は出資の数又は金額を乗じて計算した金額。以下この項において「制限対象額」という。）があるときは、当該通算法人の当該各事業年度において生ずる前条第一項に規定する通算前欠損金額のうち制限対象額に達するまでの金額は、同条の規定の適用については、ないものとする。
The amount that may be deducted from the net operating loss on the transfer of specified assets prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.