Supplementary Provisions, Article 47Transitional Measures Concerning Carryover of Consolidated Losses
第四十七条（連結欠損金の繰越しに関する経過措置）
The provisions of Article 81-9, paragraph (2), item (ii) of the New Corporation Tax Act apply to net operating losses or individually attributed amounts of consolidated losses specified in that item that arose in each business year or each consolidated business year prior to the business year or consolidated business year that includes the date of a share transfer, in the case where the consolidated subsidiary corporation referred to in that paragraph is a wholly owned subsidiary corporation in a share transfer pertaining to a share transfer that does not fall under a qualified share transfer and that it carries out on or after October 1, 2006, and with regard to net operating losses or individually attributed amounts of consolidated losses specified in item (ii) of that paragraph that arose in each business year or each consolidated business year prior to the business year or consolidated business year that includes the date of a share transfer, in the case where the consolidated subsidiary corporation referred to in Article 81-9, paragraph (2) of the Former Corporation Tax Act is a wholly owned subsidiary company prescribed in item (ii) of that paragraph pertaining to a share transfer that it carried out before October 1, 2006, the provisions then in force continue to govern.
新法人税法第八十一条の九第二項第二号の規定は、同項の連結子法人が平成十八年十月一日以後に行う適格株式移転に該当しない株式移転に係る株式移転完全子法人である場合における当該株式移転の日の属する事業年度又は連結事業年度前の各事業年度又は各連結事業年度において生じた同号に定める欠損金額又は連結欠損金個別帰属額について適用し、旧法人税法第八十一条の九第二項の連結子法人が平成十八年十月一日前に行った株式移転に係る同項第二号に規定する完全子会社である場合における当該株式移転の日の属する事業年度又は連結事業年度前の各事業年度又は各連結事業年度において生じた同号に定める欠損金額又は連結欠損金個別帰属額については、なお従前の例による。
With regard to the application of the provisions of Article 81-9 of the Former Corporation Tax Act to a corporation incorporated through a share transfer during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owned subsidiary company prescribed in Article 352, paragraph (1) (Share Exchange) of the Commercial Code" in paragraph (2), item (ii) of that Article is deemed to be replaced with "wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) (Share Transfer Plans) of the Companies Act", and the phrase "wholly owning parent company" is deemed to be replaced with "wholly owning parent company incorporated in share transfer prescribed in item (i) of that paragraph".
会社法施行日から平成十八年九月三十日までの間に株式移転により設立される法人に係る旧法人税法第八十一条の九の規定の適用については、同条第二項第二号中「商法第三百五十二条第一項（株式交換）に規定する完全子会社」とあるのは「会社法第七百七十三条第一項第五号（株式移転計画）に規定する株式移転完全子会社」と、「完全親会社」とあるのは「同項第一号に規定する株式移転設立完全親会社」とする。