Supplementary Provisions, Article 30Transitional Measures for Gains or Losses on the Fair Valuation of Assets upon the Commencement, etc. of the Group Tax Sharing System
第三十条（通算制度の開始等に伴う資産の時価評価損益に関する経過措置）
The provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定は、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。
The provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act do not apply to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
前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については、新法人税法第六十四条の十一第一項の規定は、適用しない。
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十一第一項の規定を適用することができる。
a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (i) of the New Corporation Tax Act (limited to a parent corporation prescribed in that paragraph): a domestic corporation that falls under the corporation listed in that item;
新法人税法第六十四条の十一第一項第一号に掲げる法人に該当しない内国法人（同項に規定する親法人に限る。） 同号に掲げる法人に該当する内国法人
a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act;
新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当しないもの 新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人
a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act.
新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当するもの 新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人
The provisions of Article 64-11, paragraph (2) of the New Corporation Tax Act do not apply to the shares of or capital contributions to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
前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株式又は出資については、新法人税法第六十四条の十一第二項の規定は、適用しない。
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-12, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十二第一項の規定を適用することができる。
a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act;
新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当しないもの 新法人税法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内国法人
a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act.
新法人税法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内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当するもの 新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人
Necessary matters concerning the application of the provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act to a corporation listed in paragraph (9), item (i) or paragraph (11), item (i) of Article 4-3 of the Former Corporation Tax Act in the case where the special business year for consolidated application prescribed in paragraph (6) of that Article is the business year that includes March 31, 2022, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
旧法人税法第四条の三第六項に規定する連結申請特例年度が令和四年三月三十一日の属する事業年度である場合における同条第九項第一号又は第十一項第一号に掲げる法人に対する新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。