Supplementary Provisions, Article 36Transitional Measures Concerning Carryover of Losses, etc. in a Business Year When a Blue Return Has Been Filed
第三十六条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置）
The provisions of Article 57, paragraph (10) of the New Corporation Tax Act apply to the amount of unappropriated loss listed in item (i) of that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that item with itself as the acquiring corporation, etc. prescribed in that item, and to the net operating loss listed in item (ii) of that paragraph in the case where a corporation effects, on or after that date, a qualified merger or qualified company split prescribed in that item with itself as the acquiring corporation or succeeding corporation in a company split.
The provisions of Article 58, paragraph (5) of the New Corporation Tax Act apply to the amount of unappropriated loss caused by a disaster prescribed in that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that paragraph with itself as the acquiring corporation, etc. prescribed in that paragraph.
新法人税法第五十八条第五項の規定は、法人が平成十九年五月一日以後に当該法人を同項に規定する合併法人等とする同項に規定する適格合併等を行う場合の同項に規定する未処理災害損失欠損金額について適用する。