# 法人税法 / Corporation Tax Act — 第六十二条の九 (Article 62-9) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十二条の九 (Article 62-9)（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益） — address `art-62-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-62-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62-9 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十二条の九（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益） — (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62-9 · https://japanlaw.org/en/corporation-tax-act/art-62-9 · https://japanlaw.org/l/340AC0000000034/art-62-9 **第一項** 内国法人が自己を株式交換等完全子法人又は株式移転完全子法人とする株式交換等又は株式移転（適格株式交換等及び適格株式移転並びに株式交換又は株式移転の直前に当該内国法人と当該株式交換に係る株式交換完全親法人又は当該株式移転に係る他の株式移転完全子法人との間に完全支配関係があつた場合における当該株式交換及び株式移転を除く。以下この項において「非適格株式交換等」という。）を行つた場合には、当該内国法人が当該非適格株式交換等の直前の時において有する時価評価資産（固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産で政令で定めるもの以外のものをいう。）の評価益の額（当該非適格株式交換等の直前の時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損の額（当該非適格株式交換等の直前の時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該非適格株式交換等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。 art-62-9/par-1 · https://japanlaw.org/en/corporation-tax-act/art-62-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-1 In the case where a domestic corporation has effected a share exchange, etc. or share transfer, with itself as a wholly owned subsidiary corporation in a share exchange or similar act or a wholly owned subsidiary corporation in a share transfer (excluding a qualified share exchange, etc. and a qualified share transfer, and a share exchange and share transfer in the case where there was a full controlling interest between the domestic corporation and the wholly owning parent corporation in a share exchange involved in the share exchange or another wholly owned subsidiary corporation in a share transfer involved in the share transfer immediately prior to the share exchange or share transfer; hereinafter referred to as a "non-qualified share exchange, etc." in this paragraph), the amount of a valuation gain (meaning the difference between the value as of immediately prior to the non-qualified share exchange, etc. and the book value at that time, when the former exceeds the latter) or the amount of a valuation loss (meaning the difference between the value as of immediately prior to the non-qualified share exchange, etc. and the book value at that time, when the latter exceeds the former) arising from the assets evaluated by fair value that the domestic corporation holds as of immediately prior to the non-qualified share exchange, etc. (such assets mean Fixed Assets, land (including any right on land and excluding land that falls under the category of Fixed Assets), securities, monetary claims, and deferred assets other than those specified by Cabinet Order) is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the non-qualified share exchange, etc. machine translation, not official **第二項** 前項の規定の適用に関し必要な事項は、政令で定める。 art-62-9/par-2 · https://japanlaw.org/en/corporation-tax-act/art-62-9/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-2 Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-62-9/par-1: この項 → 法人税法 第六十二条の九第一項 (Article 62-9, paragraph (1)), art-62-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-1 - art-62-9/par-2: 前項 → 法人税法 第六十二条の九第一項 (Article 62-9, paragraph (1)), art-62-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 法人税法 第三十一条第五項（減価償却資産の償却費の計算及びその償却の方法） — https://japanlaw.org/en/corporation-tax-act/art-31/par-5 · https://japanlaw.org/l/340AC0000000034/art-31/par-5 - 法人税法 第三十二条第七項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/en/corporation-tax-act/art-32/par-7 · https://japanlaw.org/l/340AC0000000034/art-32/par-7 - 法人税法 第六十条の三第一項 — https://japanlaw.org/en/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 - 法人税法 第六十二条の七第一項（特定資産に係る譲渡等損失額の損金不算入） — https://japanlaw.org/en/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - 法人税法 第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益） — https://japanlaw.org/en/corporation-tax-act/art-62-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-1 - 法人税法 第六十二条の九第二項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益） — https://japanlaw.org/en/corporation-tax-act/art-62-9/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-2 - 租税特別措置法 第六十四条の二第十項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-10 - 租税特別措置法 第六十五条の八第十項（特定の資産の譲渡に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-10 - 租税特別措置法 第六十六条の十三第七項（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-7 - 租税特別措置法 第六十八条の二の二第三項（適格合併等の範囲等に関する特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-022, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08