Supplementary Provisions, Article 28Transitional Measures Concerning Aggregation of Losses
第二十八条（欠損金の通算に関する経過措置）
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (1) or (4) of the Supplementary Provisions apply, the phrase "Article 57, paragraph (2)" in paragraph (1), item (ii), (a) of that Article is deemed to be replaced with "Article 57, paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amending Act' in (2)) (Transitional Measures Concerning the Carryover of Losses)"; in item (ii), (a), (2) of that paragraph, "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives); and the phrase "Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed)" is deemed to be replaced with "Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed) or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Amending Act".
附則第二十条第一項又は第四項の規定の適用がある場合における新法人税法第六十四条の七の規定の適用については、同条第一項第二号イ中「第五十七条第二項」とあるのは「第五十七条第二項又は所得税法等の一部を改正する法律（令和二年法律第八号。（２）において「令和二年改正法」という。）附則第二十条第一項（欠損金の繰越しに関する経過措置）」と、同号イ（２）中「又は」とあるのは「若しくは」と、「の規定」とあるのは「又は令和二年改正法附則第二十条第四項の規定」とする。
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act pertaining to net operating losses incurred in business years that started before April 1, 2018, in paragraph (1) of that Article, the phrase "Article 57, paragraph (1) (Carryover of Losses)" is deemed to be replaced with "Article 57, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) in the case where the provisions then in force continue to govern pursuant to Article 27, paragraph (1) of the Supplementary Provisions of that Act (Transitional Measures Concerning the Carryover, etc. of Losses for Business Years for Which a Blue Return Was Filed) (hereinafter referred to as the '2015 Former Corporation Tax Act' in this Article) (Carryover of Losses for Business Years for Which a Blue Return Was Filed)"; in item (i) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", the phrase "within ten years" is deemed to be replaced with "within nine years", the phrase "ten years before" is deemed to be replaced with "nine years before" and the phrase "parent corporation's business years within ten years, etc." is deemed to be replaced with "parent corporation's business years within nine years, etc."; in item (ii) of that paragraph, the phrase "within ten years" is deemed to be replaced with "within nine years" and the phrase "'business year within ten years'" is deemed to be replaced with "'business year within nine years'"; in item (ii), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "Article 57, paragraph (2)" is deemed to be replaced with "Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act or Article 20, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amending Act' in (2)) (Transitional Measures Concerning the Carryover of Losses)"; in item (ii), (a), (1) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (a), (2) of that paragraph, the phrase "Article 57, paragraphs (4) through (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed)" is deemed to be replaced with "Article 57, paragraph (4), (5) or (9) of the 2015 Former Corporation Tax Act, or Article 57, paragraph (6), (8) or (9) (Carryover of Losses) as applied with the replacement of terms pursuant to Article 20, paragraph (8) of the Supplementary Provisions of the 2020 Amending Act or paragraph (10) of that Article"; in item (ii), (a), (3) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (b) and (c), (1) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii), (c), (2), (i) and (ii) and (3), (i) and (ii) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii) of that paragraph, the phrase "business year within ten years of a group tax sharing corporation" is deemed to be replaced with "business year within nine years of a group tax sharing corporation"; in item (iii), (a) of that paragraph, the phrase "the specified net operating loss incurred in the corresponding business year of the group tax sharing corporation pertaining to the business year within ten years" is deemed to be replaced with "the specified net operating loss incurred in the corresponding business year of the group tax sharing corporation pertaining to the business year within nine years" and the phrase "the amount of income before loss deduction pertaining to the business year within ten years (meaning, where calculated without applying the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the amount of income before loss deduction pertaining to the business year within nine years (meaning, where calculated without applying the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii), (a), (2) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (iii), (a), (3) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii), (b) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (iv) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iv), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in paragraph (2), item (i) of that Article, the phrase "ten years" is deemed to be replaced with "nine years"; in item (ii) of that paragraph and paragraph (3) of that Article, the phrase "Article 57, paragraph (2)" is deemed to be replaced with "Article 57, paragraph (2) of the 2015 Former Corporation Tax Act"; in paragraph (4) of that Article, the phrase "ten years" is deemed to be replaced with "nine years" and the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (5) of that Article, the phrase "or, for each business year within ten years pertaining to the applicable business year," is deemed to be replaced with "or, for each business year within nine years pertaining to the applicable business year,", the phrase "in the documents attached to that return for each of the business years within ten years" is deemed to be replaced with "in the documents attached to that return for each of the business years within nine years" and the phrase ", the net operating loss to be included in deductible expenses under Article 57, paragraph (1)" is deemed to be replaced with ", the net operating loss to be included in deductible expenses under Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (i) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii) of that paragraph, the phrase "would be included in deductible expenses under Article 57, paragraph (1)" is deemed to be replaced with "would be included in deductible expenses under Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii), (b), (1), (i) and (2), (i) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (6) of that Article, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in paragraph (7), item (i) of that Article, the phrase "the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (9), item (ii) of that Article, the phrase "ten years" is deemed to be replaced with "nine years"; in item (iii) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iv) of that paragraph, the phrase "ten years" is deemed to be replaced with "nine years"; and in item (vii) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years".
平成三十年四月一日前に開始した事業年度において生じた欠損金額に係る新法人税法第六十四条の七の規定の適用については、同条第一項中「第五十七条第一項（」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項（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）の規定によりなお従前の例によることとされる場合における同法第二条の規定による改正前の法人税法（以下この条において「平成二十七年旧法人税法」という。）第五十七条第一項（青色申告書を提出した事業年度の」と、同項第一号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、「十年以内」とあるのは「九年以内」と、「十年前」とあるのは「九年前」と、「親法人十年内事業年度等」とあるのは「親法人九年内事業年度等」と、同項第二号中「十年以内」とあるのは「九年以内」と、「十年内事業年度」」とあるのは「九年内事業年度」」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項若しくは第六項又は所得税法等の一部を改正する法律（令和二年法律第八号。（２）において「令和二年改正法」という。）附則第二十条第七項（欠損金の繰越しに関する経過措置）」と、同号イ（１）中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号イ（２）中「第五十七条第四項から第六項まで、第八項若しくは第九項又は第五十八条第一項（青色申告書を提出しなかつた事業年度の欠損金の特例）」とあるのは「平成二十七年旧法人税法第五十七条第四項、第五項若しくは第九項又は令和二年改正法附則第二十条第八項若しくは同条第十項の規定により読み替えて適用される第五十七条第六項、第八項若しくは第九項（欠損金の繰越し）」と、同号イ（３）中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号ロ及びハ（１）中「十年内事業年度」とあるのは「九年内事業年度」と、同号ハ（２）（ｉ）及び（ｉｉ）並びに（３）（ｉ）及び（ｉｉ）中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同項第三号中「通算法人の十年内事業年度」とあるのは「通算法人の九年内事業年度」と、同号イ中「十年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が」とあるのは「九年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が」と、「十年内事業年度に係る欠損控除前所得金額（第五十七条第一項本文」とあるのは「九年内事業年度に係る欠損控除前所得金額（平成二十七年旧法人税法第五十七条第一項本文」と、同号イ（２）中「十年内事業年度」とあるのは「九年内事業年度」と、同号イ（３）中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第一項本文」とあるのは「平成二十七年旧法人税法第五十七条第一項本文」と、同号ロ中「十年内事業年度」とあるのは「九年内事業年度」と、同項第四号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、同条第二項第一号中「十年」とあるのは「九年」と、同項第二号及び同条第三項中「第五十七条第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項」と、同条第四項中「十年」とあるのは「九年」と、「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同条第五項中「又は当該適用事業年度に係る各十年内事業年度」とあるのは「又は当該適用事業年度に係る各九年内事業年度」と、「書類に当該各十年内事業年度」とあるのは「書類に当該各九年内事業年度」と、「、第五十七条第一項」とあるのは「、平成二十七年旧法人税法第五十七条第一項」と、同項第一号中「十年内事業年度」とあるのは「九年内事業年度」と、同項第二号中「場合に第五十七条第一項」とあるのは「場合に平成二十七年旧法人税法第五十七条第一項」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、同号ロ（１）（ｉ）及び（２）（ｉ）中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同条第六項中「十年内事業年度」とあるのは「九年内事業年度」と、同条第七項第一号中「第五十七条第一項本文」とあるのは「平成二十七年旧法人税法第五十七条第一項本文」と、同条第九項第二号中「十年」とあるのは「九年」と、同項第三号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同項第四号中「十年」とあるのは「九年」と、同項第七号中「十年内事業年度」とあるのは「九年内事業年度」とする。
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act to 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 paragraph (1) of the following Article, the amount listed in paragraph (2), item (i) of that Article is, notwithstanding the provisions of that item, the amount, out of the amounts deemed to be net operating losses pursuant to the provisions of Article 20, paragraph (1) or (7) of the Supplementary Provisions, pertaining to the individually attributed amount of specified consolidated losses prescribed in Article 81-9, paragraph (3) of the Former Corporation Tax Act incurred in each consolidated business year of the domestic corporation whose consolidated parent corporation business year started before April 1, 2022.
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 64-7, paragraph (2) 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、新法人税法第六十四条の七第二項の規定を適用する。