# 法人税法 / Corporation Tax Act — 第六十四条の十三 (Article 64-13) - 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: 第六十四条の十三 (Article 64-13)（通算制度からの離脱等に伴う資産の時価評価損益） — address `art-64-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-64-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-64-13 - 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. --- ### 第六十四条の十三（通算制度からの離脱等に伴う資産の時価評価損益） — Gains or Losses on the Fair Valuation of Assets Accompanying Withdrawal from the Group Tax Sharing System, etc. caption: machine translation, not official art-64-13 · https://japanlaw.org/en/corporation-tax-act/art-64-13 · https://japanlaw.org/l/340AC0000000034/art-64-13 **第一項** 通算法人（第六十四条の十第四項から第六項まで（通算制度の取りやめ等）の規定により通算承認の効力を失うもの（当該通算法人が通算子法人である場合には、第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び他の通算法人を合併法人とする合併が行われたこと又は当該通算法人の残余財産が確定したことに基因して同項の規定により当該通算承認の効力を失うものを除く。）に限る。）が次に掲げる要件のいずれかに該当する場合には、当該通算法人の通算終了直前事業年度（その効力を失う日の前日の属する事業年度をいう。以下この項において同じ。）終了の時に有する時価評価資産（次の各号に掲げる要件のいずれに該当するかに応じ当該各号に定める資産をいう。）の評価益の額（そ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（そ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、当該通算終了直前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-64-13/par-1 · https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1 In the case where a group tax sharing corporation (limited to one whose group tax sharing approval ceases to be effective under Article 64-10, paragraphs (4) through (6) (Cancellation of the Group Tax Sharing System, etc.) (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses), and one whose group tax sharing approval ceases to be effective under that paragraph due to a merger in which another group tax sharing corporation is the acquiring corporation having been effected or due to the residual assets of the group tax sharing corporation having been determined)) falls under any of the following requirements, the valuation gain (meaning, in the case where the value at that time exceeds the book value at that time, the amount of the excess) or the valuation loss (meaning, in the case where the book value at that time exceeds the value at that time, the amount of the excess) of the assets evaluated by fair value (meaning the assets specified in each of the following items in accordance with which of the requirements listed in those items it falls under) held by the group tax sharing corporation as of the end of the business year immediately before the end of group tax sharing (meaning the business year containing the day preceding the day on which the approval ceases to be effective; the same applies hereinafter in this paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year immediately before the end of group tax sharing: machine translation, not official **一** 当該通算法人の当該通算終了直前事業年度終了の時前に行う主要な事業が当該通算法人であつた内国法人（当該内国法人との間に完全支配関係がある法人並びにその時後に行われる適格合併又は当該内国法人を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資（以下この号において「適格合併等」という。）により当該主要な事業が当該適格合併等に係る合併法人、分割承継法人又は被現物出資法人（以下この号において「合併法人等」という。）に移転することが見込まれている場合における当該合併法人等及び当該合併法人等との間に完全支配関係がある法人を含む。）において引き続き行われることが見込まれていないこと（その時に有する資産の価額がその時に有する資産の帳簿価額を超える場合として政令で定める場合を除く。）　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（これらの資産のうち評価損益の計上に適しないものとして政令で定めるものを除く。） art-64-13/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1 the main business conducted by the group tax sharing corporation before the end of the business year immediately before the end of group tax sharing is not expected to continue to be conducted by the domestic corporation that was the group tax sharing corporation (including a corporation that has a full controlling interest with the domestic corporation, and, in the case where the main business is expected to be transferred, through a qualified merger effected after that time or a qualified company split or qualified capital contribution in kind in which the domestic corporation is the splitting corporation or the corporation making a capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this item), to the acquiring corporation, the succeeding corporation in a company split or the corporation receiving a capital contribution in kind involved in the qualified merger, etc. (hereinafter referred to as the "acquiring corporation, etc." in this item), the acquiring corporation, etc. and a corporation that has a full controlling interest with the acquiring corporation, etc.) (excluding the case specified by Cabinet Order as a case where the value of the assets held at that time exceeds the book value of the assets held at that time): 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 (excluding those of these assets specified by Cabinet Order as not being suitable for the booking of valuation gains or losses); machine translation, not official **二** 当該通算法人の株式又は出資を有する他の通算法人において当該通算終了直前事業年度終了の時後に当該株式又は出資の譲渡又は評価換えによる損失の額として政令で定める金額が生ずることが見込まれていること（前号に掲げる要件に該当する場合を除く。）　当該通算法人が当該通算終了直前事業年度終了の時に有する同号に定める資産（その時における帳簿価額として政令で定める金額が十億円を超えるものに限る。）のうちその時後に譲渡、評価換え、貸倒れ、除却その他の政令で定める事由が生ずること（その事由が生ずることにより損金の額に算入される金額がない場合又はその事由が生ずることにより損金の額に算入される金額がその事由が生ずることにより益金の額に算入される金額以下である場合を除く。）が見込まれているもの art-64-13/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-2 it is expected that, after the end of the business year immediately before the end of group tax sharing, the amount specified by Cabinet Order as the amount of loss due to the transfer or revaluation of the shares of or capital contributions to the group tax sharing corporation will arise for another group tax sharing corporation holding those shares or capital contributions (excluding the case falling under the requirement listed in the preceding item): the assets specified in that item held by the group tax sharing corporation as of the end of the business year immediately before the end of group tax sharing (limited to those for which the amount specified by Cabinet Order as the book value at that time exceeds one billion yen), for which it is expected that transfer, revaluation, bad debts, removal or any other grounds specified by Cabinet Order will arise after that time (excluding the case where there is no amount to be included in deductible expenses as a result of the grounds arising, or the case where the amount to be included in deductible expenses as a result of the grounds arising is the amount to be included in gross profits as a result of the grounds arising or less). machine translation, not official **第二項** 前項の規定により同項に規定する評価益の額又は評価損の額を益金の額又は損金の額に算入された資産の帳簿価額その他同項の規定の適用に関し必要な事項は、政令で定める。 art-64-13/par-2 · https://japanlaw.org/en/corporation-tax-act/art-64-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-2 The book value of assets whose valuation gain or valuation loss prescribed in the preceding paragraph has been included in gross profits or deductible expenses under that paragraph and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-64-13/par-1: この項 → 法人税法 第六十四条の十三第一項 (Article 64-13, paragraph (1)), art-64-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1 - art-64-13/par-1: 第六十四条の十第四項から第六項まで → 法人税法 第六十四条の十第六項 (Article 64-10, paragraph (6)), art-64-10/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6 - art-64-13/par-1: 第六十四条の十第四項から第六項まで → 法人税法 第六十四条の十第四項 (Article 64-10, paragraph (4)), art-64-10/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-4 - art-64-13/par-1: 第六十四条の十第四項から第六項まで → 法人税法 第六十四条の十第五項 (Article 64-10, paragraph (5)), art-64-10/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-5 - art-64-13/par-1: 第六十四条の五 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/en/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5 - art-64-13/par-1/item-1: この号 → 法人税法 第六十四条の十三第一項第一号 (Article 64-13, paragraph (1), item (i)), art-64-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1 - art-64-13/par-1/item-2: 前号 → 法人税法 第六十四条の十三第一項第一号 (Article 64-13, paragraph (1), item (i)), art-64-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1 - art-64-13/par-2: 前項 → 法人税法 第六十四条の十三第一項 (Article 64-13, paragraph (1)), art-64-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 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 第六十一条の十一第四項 — https://japanlaw.org/en/corporation-tax-act/art-61-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-4 - 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 第六十四条の十三第一項（通算制度からの離脱等に伴う資産の時価評価損益） — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1 - 法人税法 第六十四条の十三第一項第一号（通算制度からの離脱等に伴う資産の時価評価損益） — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1 - 法人税法 第六十四条の十三第一項第二号（通算制度からの離脱等に伴う資産の時価評価損益） — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-2 - 法人税法 第六十四条の十三第二項（通算制度からの離脱等に伴う資産の時価評価損益） — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-2 - 法人税法 附則第二十八条第七項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7 - 租税特別措置法 第六十四条の二第十一項（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-11 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-11 - 租税特別措置法 第六十五条の七第四項（特定の資産の買換えの場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-4 - 租税特別措置法 第六十五条の七第十二項（特定の資産の買換えの場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-12 - 租税特別措置法 第六十五条の八第十一項（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-11 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-11 - 租税特別措置法 第六十五条の八第十四項（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-14 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-14 - 租税特別措置法 第六十五条の八第十五項（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-15 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-15 - 租税特別措置法 第六十六条の十三第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-8 - 租税特別措置法 附則第六十九条第十一項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-11 - 租税特別措置法 附則第六十九条第十三項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-13 --- ## 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-20261008T111236-028, 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