Supplementary Provisions, Article 25Transitional Measures Concerning Gains or Losses on Transactions between Corporations Having a Full Controlling Interest
第二十五条（完全支配関係がある法人の間の取引の損益に関する経過措置）
With regard to the application of the provisions of Article 61-11, paragraph (3) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the business year containing the preceding day prescribed in paragraph (3) of that Article.
The provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply to corporation tax on income for business years of a domestic corporation ending on or after March 31, 2022.
新法人税法第六十一条の十一第四項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
With regard to the adjustment amount for gain or loss on transfer, as prescribed in Article 61-11, paragraph (4) of the New Corporation Tax Act, of a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第六十一条の十一第四項に規定する譲渡損益調整額については、同項の規定は、適用しない。
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十一条の十一第四項の規定を適用する。
With regard to the application of the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the fair valuation business year prescribed in paragraph (4) of that Article.