# 法人税法 / Corporation Tax Act — 第六十四条の七 (Article 64-7)

- 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: 第六十四条の七 (Article 64-7)（欠損金の通算） — address `art-64-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-64-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-64-7
- 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.

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### 第六十四条の七（欠損金の通算） — Aggregation of Losses
<sup>caption: machine translation, not official</sup>
<sup>art-64-7 · https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7</sup>

        **第一項**  通算法人及び通算法人であつた内国法人に係る第五十七条第一項（欠損金の繰越し）の規定の適用については、次の各号（通算法人であつた内国法人にあつては、第四号）に定めるところによる。
        <sup>art-64-7/par-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1</sup>
        With regard to the application of the provisions of Article 57, paragraph (1) (Carryover of Losses) to a group tax sharing corporation and a domestic corporation that was a group tax sharing corporation, it is as provided in the following items (in the case of a domestic corporation that was a group tax sharing corporation, item (iv)):
        <sup>machine translation, not official</sup>

          **一**  通算子法人の第五十七条第一項の規定の適用を受ける事業年度（以下この条において「適用事業年度」という。）開始の日前十年以内に開始した各事業年度の開始の日又は終了の日のいずれかが当該適用事業年度終了の日に終了する当該通算子法人に係る通算親法人の事業年度開始の日（以下第三号までにおいて「開始日」という。）前十年以内に開始した当該通算親法人の各事業年度（当該通算親法人が開始日から起算して十年前の日以後に設立された法人である場合には、当該各事業年度に相当する期間として政令で定める期間。以下この号において「親法人十年内事業年度等」という。）の開始の日又は終了の日と異なる場合には、親法人十年内事業年度等の期間を当該通算子法人の適用事業年度開始の日前十年以内に開始した各事業年度とする。
          <sup>art-64-7/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-1</sup>
          in the case where the first day or the last day of any of the business years that started within ten years before the first day of the business year of a group tax sharing subsidiary corporation to which the provisions of Article 57, paragraph (1) apply (hereinafter referred to as the "applicable business year" in this Article) differs from the first day or the last day of the business years of the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation that started within ten years before the first day of the business year of the group tax sharing parent corporation ending on the day of the end of the applicable business year (hereinafter referred to as the "start date" up to item (iii)) (in the case where the group tax sharing parent corporation is a corporation established on or after the day ten years before the start date, counting from the start date, the period specified by Cabinet Order as the period equivalent to those business years; hereinafter referred to as the "parent corporation's business years within the past ten years, etc." in this item), the periods of the parent corporation's business years within the past ten years, etc. are to be the business years of the group tax sharing subsidiary corporation that started within ten years before the first day of the applicable business year;
          <sup>machine translation, not official</sup>

          **二**  通算法人の適用事業年度（当該通算法人が通算子法人である場合には、当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この条において同じ。）開始の日前十年以内に開始した各事業年度（当該通算法人が前号の規定の適用がある通算子法人である場合には、同号の規定を適用した場合における開始日前十年以内に開始した各事業年度。以下この条において「十年内事業年度」という。）において生じた欠損金額は、イ及びロに掲げる金額の合計額（ハに掲げる金額がある場合には当該金額を加算した金額とし、ニに掲げる金額がある場合には当該金額を控除した金額とする。）とする。
          <sup>art-64-7/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2</sup>
          the net operating loss that arose in each business year that started within ten years before the first day of the applicable business year of a group tax sharing corporation (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation, limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; the same applies hereinafter in this Article) (in the case where the group tax sharing corporation is a group tax sharing subsidiary corporation to which the provisions of the preceding item apply, each business year that started within ten years before the start date in the case where the provisions of that item are applied; hereinafter referred to as a "business year within the ten years" in this Article) is to be the sum of the amounts listed in (a) and (b) (in the case where there is an amount listed in (c), the amount obtained by adding that amount, and in the case where there is an amount listed in (d), the amount obtained by deducting that amount):
          <sup>machine translation, not official</sup>

            **イ**  当該十年内事業年度に係る当該通算法人の対応事業年度（当該通算法人の事業年度（前号の規定の適用がある場合には、その適用がないものとした場合における事業年度。イにおいて同じ。）で当該十年内事業年度の期間内にその開始の日がある事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）をいう。以下この条において同じ。）において生じた欠損金額（第五十七条第二項の規定によりその事業年度の欠損金額とみなされたものを含み、次に掲げるものを除く。以下この条において同じ。）のうち特定欠損金額
            <sup>art-64-7/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1</sup>
            the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years (meaning a business year of the group tax sharing corporation (in the case where the provisions of the preceding item apply, a business year in the case where those provisions are not applied; the same applies in (a)) whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day); the same applies hereinafter in this Article) (including an amount deemed to be the net operating loss of that business year under Article 57, paragraph (2), and excluding the following; the same applies hereinafter in this Article):
            <sup>machine translation, not official</sup>

              **（１）**  第五十七条第一項の規定により適用事業年度前の各事業年度の所得の金額の計算上損金の額に算入された金額（当該各事業年度においてこの条の規定の適用を受けた場合には、第四号の規定により当該各事業年度の所得の金額の計算上損金の額に算入された金額とされる金額）の合計額
              <sup>art-64-7/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1/sub2-1</sup>
              the sum of the amounts included in deductible expenses when calculating the amount of income for each business year prior to the applicable business year under Article 57, paragraph (1) (in the case where the provisions of this Article were applied in each such business year, the amounts deemed under item (iv) to be the amounts included in deductible expenses when calculating the amount of income for each such business year);
              <sup>machine translation, not official</sup>

              **（２）**  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）の規定によりないものとされたもの
              <sup>art-64-7/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1/sub2-2</sup>
              the amount deemed not to exist under 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);
              <sup>machine translation, not official</sup>

              **（３）**  第五十七条の二第一項（特定株主等によつて支配された欠損等法人の欠損金の繰越しの不適用）の規定により第五十七条第一項の規定を適用しないものとされたもの
              <sup>art-64-7/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1/sub2-3</sup>
              the amount to which the provisions of Article 57, paragraph (1) are deemed not to apply under Article 57-2, paragraph (1) (Non-application of a Carryover of Losses for a Corporation Showing a Loss. That Is Controlled by Specified Shareholders);
              <sup>machine translation, not official</sup>

              **（４）**  第八十条（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたもの
              <sup>art-64-7/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1/sub2-4</sup>
              the amount used as the basis of the calculation of the amount to be refunded under Article 80 (Refund by Carryback of Loss).
              <sup>machine translation, not official</sup>

            **ロ**  当該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欠損金額のうち特定欠損金額以外の金額
            <sup>art-64-7/par-1/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-2</sup>
            the amount other than the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years;
            <sup>machine translation, not official</sup>

            **ハ**  （１）に掲げる金額に（２）に掲げる金額が（２）及び（３）に掲げる金額の合計額（ハ及びニにおいて「所得合計額」という。）のうちに占める割合を乗じて計算した金額（ニにおいて「非特定欠損金配賦額」という。）がロに掲げる金額を超える場合におけるその超える部分の金額（所得合計額が零である場合には、零）
            <sup>art-64-7/par-1/item-2/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3</sup>
            in the case where the amount calculated by multiplying the amount listed in (1) by the ratio of the amount listed in (2) to the sum of the amounts listed in (2) and (3) (referred to as the "aggregate income amount" in (c) and (d)) (referred to as the "allocated non-specified deficit" in (d)) exceeds the amount listed in (b), the amount of the excess (in the case where the aggregate income amount is zero, zero):
            <sup>machine translation, not official</sup>

              **（１）**  当該通算法人及び他の通算法人（当該通算法人の適用事業年度終了の日において当該通算法人との間に通算完全支配関係があるもので、同日にその事業年度が終了するものに限る。以下この項、第四項及び第五項において同じ。）の事業年度（前号の規定の適用がある場合には、その適用がないものとした場合における事業年度。（１）において同じ。）で当該十年内事業年度の期間内にその開始の日がある事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）において生じた欠損金額のうち特定欠損金額以外の金額の合計額
              <sup>art-64-7/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-1</sup>
              the sum of the amounts other than the specified net operating loss, out of the net operating losses that arose in the business years of the group tax sharing corporation and other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with the group tax sharing corporation as of the day of the end of the applicable business year of the group tax sharing corporation and whose business year ends on that day; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) (in the case where the provisions of the preceding item apply, business years in the case where those provisions are not applied; the same applies in (1)) whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day);
              <sup>machine translation, not official</sup>

              **（２）**  当該通算法人の適用事業年度の損金算入限度額（第五十七条第一項ただし書（同条第十一項の規定により読み替えて適用する場合を含む。）に規定する損金算入限度額をいう。以下この条において同じ。）から次に掲げる金額の合計額を控除した金額
              <sup>art-64-7/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-2</sup>
              the amount obtained by deducting the sum of the following amounts from the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation (meaning the limit on inclusion in deductible expenses prescribed in the proviso to Article 57, paragraph (1) (including as applied by replacing terms pursuant to paragraph (11) of that Article); the same applies hereinafter in this Article):
              <sup>machine translation, not official</sup>

                **（ｉ）**  この号の規定により当該十年内事業年度前の各十年内事業年度において生じた欠損金額とされた金額で第五十七条第一項の規定により適用事業年度の所得の金額の計算上損金の額に算入される金額の合計額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1</sup>
                the sum of the amounts, out of the amounts deemed under this item to be the net operating losses that arose in each business year within the ten years prior to the business year within the ten years, that are to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  当該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で第五十七条第一項の規定により適用事業年度の所得の金額の計算上損金の額に算入される金額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-2/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-2/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-2/sub3-2</sup>
                the amount, out of the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, that is to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

              **（３）**  当該通算法人の適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額から次に掲げる金額の合計額を控除した金額の合計額
              <sup>art-64-7/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-3</sup>
              the sum of the amounts obtained by deducting the sum of the following amounts from the limit on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year of the group tax sharing corporation:
              <sup>machine translation, not official</sup>

                **（ｉ）**  この号の規定により当該十年内事業年度開始の日前に開始した当該他の通算法人の各事業年度において生じた欠損金額とされた金額で第五十七条第一項の規定により適用事業年度終了の日に終了する当該他の通算法人の事業年度の所得の金額の計算上損金の額に算入される金額の合計額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1</sup>
                the sum of the amounts, out of the amounts deemed under this item to be the net operating losses that arose in each business year of the other group tax sharing corporation that started before the first day of the business year within the ten years, that are to be included in deductible expenses when calculating the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  当該十年内事業年度の期間内にその開始の日がある当該他の通算法人の事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）において生じた特定欠損金額で第五十七条第一項の規定により適用事業年度終了の日に終了する当該他の通算法人の事業年度の所得の金額の計算上損金の額に算入される金額
                <sup>art-64-7/par-1/item-2/sub-3/sub2-3/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-3/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-3/sub3-2</sup>
                the amount, out of the specified net operating loss that arose in the business year of the other group tax sharing corporation whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day), that is to be included in deductible expenses when calculating the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year under Article 57, paragraph (1).
                <sup>machine translation, not official</sup>

            **ニ**  非特定欠損金配賦額がロに掲げる金額に満たない場合におけるその満たない部分の金額（所得合計額が零である場合には、零）
            <sup>art-64-7/par-1/item-2/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-4</sup>
            in the case where the allocated non-specified deficit is less than the amount listed in (b), the amount of the shortfall (in the case where the aggregate income amount is zero, zero).
            <sup>machine translation, not official</sup>

          **三**  前号の規定により通算法人の十年内事業年度において生じた欠損金額とされた金額のうち第五十七条第一項ただし書に規定する超える部分の金額は、次に掲げる金額の合計額とする。
          <sup>art-64-7/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3</sup>
          the amount of the excess prescribed in the proviso to Article 57, paragraph (1), out of the amount deemed under the preceding item to be the net operating loss that arose in the business year within the ten years of a group tax sharing corporation, is to be the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  当該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、当該特定欠損金額のうち当該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の規定を適用せず、かつ、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）並びに第六十二条の五第五項（現物分配による資産の譲渡）の規定を適用しないものとして計算した場合における適用事業年度の所得の金額から前号ハ（２）（ｉ）に掲げる金額を控除した金額をいう。（２）において同じ。）に達するまでの金額に、（１）に掲げる金額が（２）及び（３）に掲げる金額の合計額のうちに占める割合（当該合計額が零である場合には零とし、当該割合が一を超える場合には一とする。）を乗じて計算した金額（以下この条において「特定損金算入限度額」という。）を超える場合におけるその超える部分の金額
            <sup>art-64-7/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1</sup>
            in the case where the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years exceeds the amount calculated by multiplying the amount, out of that specified net operating loss, up to the income before loss deduction for the business year within the ten years (meaning the amount obtained by deducting the amount listed in (c), (2), (i) of the preceding item from the amount of income for the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation) and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind); the same applies in (2)), by the ratio of the amount listed in (1) to the sum of the amounts listed in (2) and (3) (in the case where that sum is zero, zero, and in the case where that ratio exceeds one, one) (hereinafter referred to as the "specified limit on inclusion in deductible expenses" in this Article), the amount of the excess:
            <sup>machine translation, not official</sup>

              **（１）**  当該通算法人の適用事業年度の損金算入限度額及び当該適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額の合計額から前号ハ（２）（ｉ）及び（３）（ｉ）に掲げる金額の合計額を控除した金額
              <sup>art-64-7/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1/sub2-1</sup>
              the amount obtained by deducting the sum of the amounts listed in (c), (2), (i) and (c), (3), (i) of the preceding item from the sum of the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation and the limits on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year;
              <sup>machine translation, not official</sup>

              **（２）**  当該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のうち当該十年内事業年度に係る欠損控除前所得金額に達するまでの金額
              <sup>art-64-7/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1/sub2-2</sup>
              the amount, out of the specified net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, up to the income before loss deduction for the business year within the ten years;
              <sup>machine translation, not official</sup>

              **（３）**  当該十年内事業年度の期間内にその開始の日がある当該他の通算法人の事業年度（当該十年内事業年度終了の日の翌日が開始日である場合には、当該終了の日後に開始した事業年度を含む。）において生じた特定欠損金額のうち当該十年内事業年度に係る他の欠損控除前所得金額（第五十七条第一項本文の規定を適用せず、かつ、第五十九条第三項及び第四項並びに第六十二条の五第五項の規定を適用しないものとして計算した場合における適用事業年度終了の日に終了する当該他の通算法人の事業年度の所得の金額から前号ハ（３）（ｉ）に掲げる金額を控除した金額をいう。第四項及び第九項第四号において同じ。）に達するまでの金額の合計額
              <sup>art-64-7/par-1/item-3/sub-1/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1/sub2-3</sup>
              the sum of the amounts, out of the specified net operating losses that arose in the business years of the other group tax sharing corporations whose first day falls within the period of the business year within the ten years (in the case where the day following the last day of the business year within the ten years is the start date, including a business year that started after that last day), up to the other income before loss deduction for the business year within the ten years (meaning the amount obtained by deducting the amount listed in (c), (3), (i) of the preceding item from the amount of income for the business year of the other group tax sharing corporation ending on the day of the end of the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5); the same applies in paragraph (4) and paragraph (9), item (iv)).
              <sup>machine translation, not official</sup>

            **ロ**  前号の規定により当該通算法人の当該十年内事業年度において生じた欠損金額とされた金額（同号イに掲げる金額を除く。ロにおいて「非特定欠損金額」という。）が、当該非特定欠損金額に（１）に掲げる金額が（２）に掲げる金額のうちに占める割合（（２）に掲げる金額が零である場合には零とし、当該割合が一を超える場合には一とする。次号ロ及び第五項において「非特定損金算入割合」という。）を乗じて計算した金額（第五項及び第九項第七号において「非特定損金算入限度額」という。）を超える場合におけるその超える部分の金額
            <sup>art-64-7/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-2</sup>
            in the case where the amount deemed under the preceding item to be the net operating loss that arose in the business year within the ten years of the group tax sharing corporation (excluding the amount listed in (a) of that item; referred to as the "non-specified deficit" in (b)) exceeds the amount calculated by multiplying the non-specified deficit by the ratio of the amount listed in (1) to the amount listed in (2) (in the case where the amount listed in (2) is zero, zero, and in the case where that ratio exceeds one, one; referred to as the "non-specified deductible ratio" in (b) of the following item and paragraph (5)) (referred to as the "non-specified deduction limit" in paragraph (5) and paragraph (9), item (vii)), the amount of the excess:
            <sup>machine translation, not official</sup>

              **（１）**  当該通算法人の適用事業年度の損金算入限度額及び当該適用事業年度終了の日に終了する他の通算法人の事業年度の損金算入限度額の合計額から前号ハ（２）（ｉ）及び（ｉｉ）並びに（３）（ｉ）及び（ｉｉ）に掲げる金額の合計額を控除した金額
              <sup>art-64-7/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-2/sub2-1</sup>
              the amount obtained by deducting the sum of the amounts listed in (c), (2), (i) and (ii) and (c), (3), (i) and (ii) of the preceding item from the sum of the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation and the limits on inclusion in deductible expenses for the business years of the other group tax sharing corporations ending on the day of the end of the applicable business year;
              <sup>machine translation, not official</sup>

              **（２）**  当該十年内事業年度に係る前号ハ（１）に掲げる金額
              <sup>art-64-7/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-2/sub2-2</sup>
              the amount listed in (c), (1) of the preceding item pertaining to the business year within the ten years.
              <sup>machine translation, not official</sup>

          **四**  適用事業年度後の事業年度における第五十七条第一項の規定の適用については、各事業年度（第一号の規定の適用がある場合には、その適用がないものとした場合における事業年度。以下この号において同じ。）において生じた欠損金額で同項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入された金額（第十一項において「損金算入欠損金額」という。）は、次に掲げる金額の合計額とする。
          <sup>art-64-7/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4</sup>
          with regard to the application of the provisions of Article 57, paragraph (1) in business years after the applicable business year, the amount, out of the net operating loss that arose in each business year (in the case where the provisions of item (i) apply, a business year in the case where those provisions are not applied; the same applies hereinafter in this item), included in deductible expenses when calculating the amount of income for the applicable business year under that paragraph (referred to as the "net operating loss included in deductible expenses" in paragraph (11)) is to be the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  当該各事業年度において生じた特定欠損金額のうち当該各事業年度に係る十年内事業年度に係る特定損金算入限度額に達するまでの金額
            <sup>art-64-7/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4/sub-1</sup>
            the amount, out of the specified net operating loss that arose in each relevant business year, up to the specified limit on inclusion in deductible expenses pertaining to the business year within the ten years pertaining to each relevant business year;
            <sup>machine translation, not official</sup>

            **ロ**  当該各事業年度において生じた欠損金額（特定欠損金額を除く。）に当該欠損金額に係る非特定損金算入割合を乗じて計算した金額
            <sup>art-64-7/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4/sub-2</sup>
            the amount calculated by multiplying the net operating loss (excluding the specified net operating loss) that arose in each relevant business year by the non-specified deductible ratio pertaining to that net operating loss.
            <sup>machine translation, not official</sup>

        **第二項**  前項第二号から第四号までに規定する特定欠損金額とは、次に掲げる金額をいう。
        <sup>art-64-7/par-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2</sup>
        The specified net operating loss prescribed in items (ii) through (iv) of the preceding paragraph means the following amounts:
        <sup>machine translation, not official</sup>

          **一**  通算法人（第六十四条の十一第一項各号（通算制度の開始に伴う資産の時価評価損益）又は第六十四条の十二第一項各号（通算制度への加入に伴う資産の時価評価損益）に掲げる法人に限る。）の最初通算事業年度（通算承認の効力が生じた日以後最初に終了する事業年度（通算子法人の事業年度にあつては、当該通算子法人に係る通算親法人の事業年度終了の日に終了するものに限る。）をいう。次号及び次項において同じ。）開始の日前十年以内に開始した各事業年度において生じた欠損金額
          <sup>art-64-7/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2/item-1</sup>
          the net operating loss that arose in each business year that started within ten years before the first day of the first group tax sharing business year (meaning the business year that first ends on or after the day on which the group tax sharing approval became effective (in the case of a business year of a group tax sharing subsidiary corporation, limited to one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation); the same applies in the following item and the following paragraph) of a group tax sharing corporation (limited to a corporation listed in any of the items of Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of the Group Tax Sharing System) or any of the items of Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in the Group Tax Sharing System));
          <sup>machine translation, not official</sup>

          **二**  通算法人を合併法人とする適格合併（被合併法人が当該通算法人との間に通算完全支配関係がない法人（他の通算法人で最初通算事業年度が終了していないものを含む。）であるものに限る。）が行われたこと又は通算法人との間に完全支配関係（当該通算法人による完全支配関係又は第二条第十二号の七の六（定義）に規定する相互の関係に限る。）がある他の内国法人で当該通算法人が発行済株式若しくは出資の全部若しくは一部を有するもの（当該通算法人との間に通算完全支配関係がないもの（他の通算法人で最初通算事業年度が終了していないものを含む。）に限る。）の残余財産が確定したことに基因して第五十七条第二項の規定によりこれらの通算法人の欠損金額とみなされた金額
          <sup>art-64-7/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2/item-2</sup>
          the amount deemed to be the net operating loss of the relevant group tax sharing corporation under Article 57, paragraph (2) due to a qualified merger in which a group tax sharing corporation is the acquiring corporation (limited to one in which the acquired corporation is a corporation that does not have a group tax sharing full controlling interest with the group tax sharing corporation (including another group tax sharing corporation whose first group tax sharing business year has not ended)) having been effected, or due to the residual assets of another domestic corporation that has a full controlling interest with a group tax sharing corporation (limited to a full controlling interest held by the group tax sharing corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6 (Definitions)) and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation (limited to one that does not have a group tax sharing full controlling interest with the group tax sharing corporation (including another group tax sharing corporation whose first group tax sharing business year has not ended)) having been determined;
          <sup>machine translation, not official</sup>

          **三**  通算法人に該当する事業年度において生じた欠損金額のうち前条の規定によりないものとされたもの
          <sup>art-64-7/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2/item-3</sup>
          the amount deemed not to exist under the preceding Article, out of the net operating loss that arose in a business year in which the corporation fell under the category of a group tax sharing corporation.
          <sup>machine translation, not official</sup>

        **第三項**  通算法人を合併法人とする適格合併（被合併法人が他の通算法人（最初通算事業年度が終了していないものを除く。）であるものに限る。）が行われたこと又は通算法人との間に通算完全支配関係（当該通算法人による通算完全支配関係又は第二条第十二号の七の六に規定する相互の関係に限る。）がある他の通算法人で当該通算法人が発行済株式若しくは出資の全部若しくは一部を有するもの（最初通算事業年度が終了していないものを除く。）の残余財産が確定したことに基因して第五十七条第二項の規定によりこれらの通算法人の欠損金額とみなされた金額のうち当該被合併法人又は他の通算法人の前項に規定する特定欠損金額（以下この条において「特定欠損金額」という。）に達するまでの金額は、これらの通算法人の特定欠損金額とみなす。
        <sup>art-64-7/par-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-3</sup>
        Of the amount deemed to be the net operating loss of the relevant group tax sharing corporation under Article 57, paragraph (2) due to a qualified merger in which a group tax sharing corporation is the acquiring corporation (limited to one in which the acquired corporation is another group tax sharing corporation (excluding one whose first group tax sharing business year has not ended)) having been effected, or due to the residual assets of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation (limited to a group tax sharing full controlling interest held by the group tax sharing corporation or the mutual relationship prescribed in Article 2, item (xii)-7-6) and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation (excluding one whose first group tax sharing business year has not ended) having been determined, the amount up to the specified net operating loss prescribed in the preceding paragraph of the acquired corporation or the other group tax sharing corporation (hereinafter referred to as the "specified net operating loss" in this Article) is deemed to be the specified net operating loss of the relevant group tax sharing corporation.
        <sup>machine translation, not official</sup>

        **第四項**  第一項の場合において、通算法人の適用事業年度終了の日に終了する他の通算法人の事業年度（以下この条において「他の事業年度」という。）の損金算入限度額が当初申告損金算入限度額（当該他の事業年度の第七十四条第一項（確定申告）の規定による申告書に添付された書類に当該他の事業年度の損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なるときは当初申告損金算入限度額を損金算入限度額とみなし、当該他の事業年度開始の日前十年以内に開始した各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち第五十七条第一項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額又は当該各事業年度に係る他の欠損控除前所得金額が当初申告欠損金額若しくは当初申告特定欠損金額、当初申告損金算入額若しくは当初申告特定損金算入額又は他の当初申告欠損控除前所得金額（それぞれ当該申告書に添付された書類に当該各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち同項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額又は当該各事業年度に係る他の欠損控除前所得金額として記載された金額をいう。以下この項において同じ。）と異なるときは当初申告欠損金額若しくは当初申告特定欠損金額、当初申告損金算入額若しくは当初申告特定損金算入額又は他の当初申告欠損控除前所得金額を当該各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち同条第一項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額又は当該各事業年度に係る他の欠損控除前所得金額とみなす。
        <sup>art-64-7/par-4 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4</sup>
        In the case referred to in paragraph (1), when the limit on inclusion in deductible expenses for the business year of another group tax sharing corporation ending on the day of the end of the applicable business year of a group tax sharing corporation (hereinafter referred to as the "other business year" in this Article) differs from the initially reported limit on inclusion in deductible expenses (meaning the amount entered as the limit on inclusion in deductible expenses for the other business year in the documents attached to the return under Article 74, paragraph (1) (Final Returns) for the other business year; the same applies hereinafter in this paragraph), the initially reported limit on inclusion in deductible expenses is deemed to be the limit on inclusion in deductible expenses, and when the net operating loss or the specified net operating loss that arose in each business year that started within ten years before the first day of the other business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1), or the other income before loss deduction pertaining to each such business year differs from the initially reported net operating loss or the initially reported specified net operating loss, the initially reported amount included in deductible expenses or the initially reported specified amount included in deductible expenses, or the other initially reported income before loss deduction (meaning the amount entered, respectively, as the net operating loss or the specified net operating loss that arose in each such business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under that paragraph, or the other income before loss deduction pertaining to each such business year in the documents attached to the return; the same applies hereinafter in this paragraph), the initially reported net operating loss or the initially reported specified net operating loss, the initially reported amount included in deductible expenses or the initially reported specified amount included in deductible expenses, or the other initially reported income before loss deduction is deemed to be the net operating loss or the specified net operating loss that arose in each such business year, the amount, out of that net operating loss or specified net operating loss, to be included in deductible expenses when calculating the amount of income for the other business year under paragraph (1) of that Article, or the other income before loss deduction pertaining to each such business year.
        <sup>machine translation, not official</sup>

        **第五項**  通算法人の適用事業年度の損金算入限度額が当該適用事業年度の当初申告損金算入限度額（当該適用事業年度の第七十四条第一項の規定による申告書に添付された書類に当該適用事業年度の損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なり、当該適用事業年度に係る各対応事業年度において生じた欠損金額若しくは特定欠損金額が当初申告欠損金額若しくは当初申告特定欠損金額（それぞれ当該申告書に添付された書類に当該各対応事業年度において生じた欠損金額又は特定欠損金額として記載された金額をいう。以下この項において同じ。）と異なり、又は当該適用事業年度に係る各十年内事業年度に係る特定損金算入限度額若しくは非特定損金算入限度額が当初申告特定損金算入限度額若しくは当初申告非特定損金算入限度額（それぞれ当該申告書に添付された書類に当該各十年内事業年度に係る特定損金算入限度額又は非特定損金算入限度額として記載された金額をいう。以下この項において同じ。）と異なる場合には、第五十七条第一項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入される欠損金額は、第一項の規定にかかわらず、次に掲げる金額の合計額とする。
        <sup>art-64-7/par-5 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5</sup>
        In the case where the limit on inclusion in deductible expenses for the applicable business year of a group tax sharing corporation differs from the initially reported limit on inclusion in deductible expenses for the applicable business year (meaning the amount entered as the limit on inclusion in deductible expenses for the applicable business year in the documents attached to the return under Article 74, paragraph (1) for the applicable business year; the same applies hereinafter in this paragraph), the net operating loss or the specified net operating loss that arose in each corresponding business year pertaining to the applicable business year differs from the initially reported net operating loss or the initially reported specified net operating loss (meaning the amount entered, respectively, as the net operating loss or the specified net operating loss that arose in each such corresponding business year in the documents attached to the return; the same applies hereinafter in this paragraph), or the specified limit on inclusion in deductible expenses or the non-specified deduction limit pertaining to each business year within the ten years pertaining to the applicable business year differs from the initially reported specified limit on inclusion in deductible expenses or the initially reported non-specified limit on inclusion in deductible expenses (meaning the amount entered, respectively, as the specified limit on inclusion in deductible expenses or the non-specified deduction limit pertaining to each such business year within the ten years in the documents attached to the return; the same applies hereinafter in this paragraph), the net operating loss to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1) is, notwithstanding the provisions of paragraph (1), to be the sum of the following amounts:
        <sup>machine translation, not official</sup>

          **一**  当該適用事業年度の当初申告損金算入限度額を当該適用事業年度の損金算入限度額とみなし、かつ、当該適用事業年度に係る各対応事業年度の当初申告欠損金額及び当初申告特定欠損金額並びに当該適用事業年度に係る各十年内事業年度に係る当初申告特定損金算入限度額及び当初申告非特定損金算入限度額をそれぞれ当該各対応事業年度において生じた欠損金額及び特定欠損金額並びに当該各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額とみなした場合における各十年内事業年度に係る被配賦欠損金控除額（第一項第二号ハに掲げる金額に非特定損金算入割合を乗じて計算した金額をいう。）の合計額
          <sup>art-64-7/par-5/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-1</sup>
          the sum of the deduction amounts for losses allocated in (meaning the amount calculated by multiplying the amount listed in paragraph (1), item (ii), (c) by the non-specified deductible ratio) pertaining to each business year within the ten years in the case where the initially reported limit on inclusion in deductible expenses for the applicable business year is deemed to be the limit on inclusion in deductible expenses for the applicable business year, and the initially reported net operating loss and the initially reported specified net operating loss for each corresponding business year pertaining to the applicable business year and the initially reported specified limit on inclusion in deductible expenses and the initially reported non-specified limit on inclusion in deductible expenses pertaining to each business year within the ten years pertaining to the applicable business year are deemed to be, respectively, the net operating loss and the specified net operating loss that arose in each such corresponding business year and the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each such business year within the ten years;
          <sup>machine translation, not official</sup>

          **二**  イに掲げる金額をないものと、ロに掲げる金額を当該通算法人の当該適用事業年度の損金算入限度額とし、かつ、第一項第二号及び第三号の規定を適用しないものとした場合に第五十七条第一項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入される金額
          <sup>art-64-7/par-5/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2</sup>
          the amount to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1) in the case where the amount listed in (a) is deemed not to exist, the amount listed in (b) is treated as the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation, and the provisions of paragraph (1), items (ii) and (iii) are not applied:
          <sup>machine translation, not official</sup>

            **イ**  当該適用事業年度に係る各対応事業年度において生じた欠損金額のうち、当該適用事業年度の当初申告損金算入限度額を当該適用事業年度の損金算入限度額とみなし、かつ、当該各対応事業年度の当初申告欠損金額及び当初申告特定欠損金額並びに当該適用事業年度に係る各十年内事業年度に係る当初申告特定損金算入限度額及び当初申告非特定損金算入限度額をそれぞれ当該各対応事業年度において生じた欠損金額及び特定欠損金額並びに当該各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額とみなした場合における当該各対応事業年度に係る配賦欠損金控除額（第一項第二号ニに掲げる金額に非特定損金算入割合を乗じて計算した金額をいう。）
            <sup>art-64-7/par-5/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-1</sup>
            out of the net operating loss that arose in each corresponding business year pertaining to the applicable business year, the deduction amount for losses allocated out (meaning the amount calculated by multiplying the amount listed in paragraph (1), item (ii), (d) by the non-specified deductible ratio) pertaining to each such corresponding business year in the case where the initially reported limit on inclusion in deductible expenses for the applicable business year is deemed to be the limit on inclusion in deductible expenses for the applicable business year, and the initially reported net operating loss and the initially reported specified net operating loss for each corresponding business year pertaining to the applicable business year and the initially reported specified limit on inclusion in deductible expenses and the initially reported non-specified limit on inclusion in deductible expenses pertaining to each business year within the ten years pertaining to the applicable business year are deemed to be, respectively, the net operating loss and the specified net operating loss that arose in each such corresponding business year and the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each such business year within the ten years;
            <sup>machine translation, not official</sup>

            **ロ**  当該通算法人の当該適用事業年度の損金算入限度額（（１）に掲げる金額がある場合には当該金額を加算した金額とし、（２）に掲げる金額がある場合には当該金額を控除した金額とする。）から前号に掲げる金額を控除した金額
            <sup>art-64-7/par-5/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2</sup>
            the amount obtained by deducting the amount listed in the preceding item from the limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation (in the case where there is an amount listed in (1), the amount obtained by adding that amount, and in the case where there is an amount listed in (2), the amount obtained by deducting that amount):
            <sup>machine translation, not official</sup>

              **（１）**  当初損金算入超過額（（ｉ）に掲げる金額が（ｉｉ）に掲げる金額を超える場合におけるその超える部分の金額をいう。）
              <sup>art-64-7/par-5/item-2/sub-2/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-1</sup>
              the initial deduction excess (meaning, in the case where the amount listed in (i) exceeds the amount listed in (ii), the amount of the excess):
              <sup>machine translation, not official</sup>

                **（ｉ）**  当該申告書に添付された書類に第五十七条第一項の規定により当該適用事業年度の所得の金額の計算上損金の額に算入される金額として記載された金額
                <sup>art-64-7/par-5/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-1/sub3-1</sup>
                the amount entered in the documents attached to the return as the amount to be included in deductible expenses when calculating the amount of income for the applicable business year under Article 57, paragraph (1);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  当該通算法人の当該適用事業年度の当初申告損金算入限度額
                <sup>art-64-7/par-5/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-1/sub3-2</sup>
                the initially reported limit on inclusion in deductible expenses for the applicable business year of the group tax sharing corporation.
                <sup>machine translation, not official</sup>

              **（２）**  当初損金算入不足額（（１）（ｉ）に掲げる金額が（１）（ｉｉ）に掲げる金額に満たない場合におけるその満たない部分の金額をいう。（２）において同じ。）に損金算入不足割合（他の当初損金算入超過額（他の通算法人の（ｉ）に掲げる金額が当該他の通算法人の（ｉｉ）に掲げる金額を超える場合におけるその超える部分の金額をいう。）の合計額が当初損金算入不足額及び他の当初損金算入不足額（他の通算法人の（ｉ）に掲げる金額が当該他の通算法人の（ｉｉ）に掲げる金額に満たない場合におけるその満たない部分の金額をいう。）の合計額のうちに占める割合（当該合計額が零である場合には、零）をいう。）を乗じて計算した金額
              <sup>art-64-7/par-5/item-2/sub-2/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-2</sup>
              the amount calculated by multiplying the initial deduction shortfall (meaning, in the case where the amount listed in (1), (i) is less than the amount listed in (1), (ii), the amount of the shortfall; the same applies in (2)) by the deduction shortfall ratio (meaning the ratio of the sum of the other initial deduction excesses (meaning, in the case where the amount listed in (i) of another group tax sharing corporation exceeds the amount listed in (ii) of that other group tax sharing corporation, the amount of the excess) to the sum of the initial deduction shortfall and the other initial deduction shortfalls (meaning, in the case where the amount listed in (i) of another group tax sharing corporation is less than the amount listed in (ii) of that other group tax sharing corporation, the amount of the shortfall) (in the case where that sum is zero, zero)):
              <sup>machine translation, not official</sup>

                **（ｉ）**  第五十七条第一項の規定により他の事業年度の所得の金額の計算上損金の額に算入される金額（前項の規定により損金の額に算入される金額とみなされる金額がある場合には、そのみなされる金額）
                <sup>art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1</sup>
                the amount to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1) (in the case where there is an amount deemed under the preceding paragraph to be the amount to be included in deductible expenses, that deemed amount);
                <sup>machine translation, not official</sup>

                **（ｉｉ）**  他の事業年度の損金算入限度額（前項の規定により損金算入限度額とみなされる金額がある場合には、そのみなされる金額）
                <sup>art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2</sup>
                the limit on inclusion in deductible expenses for the other business year (in the case where there is an amount deemed under the preceding paragraph to be the limit on inclusion in deductible expenses, that deemed amount).
                <sup>machine translation, not official</sup>

        **第六項**  通算法人の適用事業年度に係る各十年内事業年度のいずれかについて、当該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欠損金額のうち特定欠損金額以外の金額が当該十年内事業年度に係る前項第二号イに掲げる金額に満たない場合には、その満たない部分の金額に相当する金額は、当該適用事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-64-7/par-6 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6</sup>
        In the case where, with regard to any of the business years within the ten years pertaining to the applicable business year of a group tax sharing corporation, the amount other than the specified net operating loss, out of the net operating loss that arose in the corresponding business year of the group tax sharing corporation pertaining to the business year within the ten years, is less than the amount listed in item (ii), (a) of the preceding paragraph pertaining to the business year within the ten years, the amount equivalent to the amount of the shortfall is included in gross profits, when calculating the amount of income for the applicable business year.
        <sup>machine translation, not official</sup>

        **第七項**  通算法人の適用事業年度（当該通算法人が第五十七条第十一項各号に掲げる内国法人に該当する場合における当該通算法人の当該各号に定める事業年度を除く。）において前項の規定の適用がある場合における第五項（第二号ロに係る部分に限る。）の規定の適用については、損金算入限度額は、次に掲げる金額の合計額とする。
        <sup>art-64-7/par-7 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7</sup>
        With regard to the application of the provisions of paragraph (5) (limited to the part pertaining to item (ii), (b)) in the case where the provisions of the preceding paragraph apply in the applicable business year of a group tax sharing corporation (excluding, in the case where the group tax sharing corporation falls under the category of a domestic corporation listed in any of the items of Article 57, paragraph (11), the business year of the group tax sharing corporation specified in that item), the limit on inclusion in deductible expenses is to be the sum of the following amounts:
        <sup>machine translation, not official</sup>

          **一**  第五十七条第一項本文の規定を適用せず、かつ、第五十九条第三項及び第四項並びに第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用事業年度の所得の金額（次号において「益金算入後所得金額」という。）のうち前項の規定により当該適用事業年度の所得の金額の計算上益金の額に算入される金額に達するまでの金額
          <sup>art-64-7/par-7/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7/item-1</sup>
          the amount, out of the amount of income for the applicable business year calculated without applying the provisions of the main clause of Article 57, paragraph (1) and without applying the provisions of Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5) (referred to as the "income after inclusion in gross profit" in the following item), up to the amount included in gross profits when calculating the amount of income for the applicable business year under the preceding paragraph;
          <sup>machine translation, not official</sup>

          **二**  益金算入後所得金額から前項の規定により当該適用事業年度の所得の金額の計算上益金の額に算入される金額を控除した金額の百分の五十に相当する金額
          <sup>art-64-7/par-7/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7/item-2</sup>
          the amount equivalent to 50 percent of the amount obtained by deducting the amount included in gross profits when calculating the amount of income for the applicable business year under the preceding paragraph from the income after inclusion in gross profit.
          <sup>machine translation, not official</sup>

        **第八項**  通算法人の適用事業年度又は他の事業年度のいずれかについて修正申告書の提出又は更正がされる場合において、次に掲げる場合のいずれかに該当するときは、当該適用事業年度については、第四項から前項までの規定は、適用しない。
        <sup>art-64-7/par-8 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8</sup>
        In the case where an amended return is filed or a Reassessment is made with regard to the applicable business year or the other business year of a group tax sharing corporation, when the case falls under any of the following cases, the provisions of paragraph (4) through the preceding paragraph do not apply to the applicable business year:
        <sup>machine translation, not official</sup>

          **一**  第六十四条の五第六項（損益通算）の規定の適用がある場合
          <sup>art-64-7/par-8/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8/item-1</sup>
          the case where the provisions of Article 64-5, paragraph (6) (Aggregation of Profits and Losses) apply;
          <sup>machine translation, not official</sup>

          **二**  第六十四条の五第八項の規定の適用がある場合
          <sup>art-64-7/par-8/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8/item-2</sup>
          the case where the provisions of Article 64-5, paragraph (8) apply.
          <sup>machine translation, not official</sup>

        **第九項**  通算法人の適用事業年度又は他の事業年度について前項（第一号に係る部分に限る。）の規定を適用して修正申告書の提出又は更正がされた後における第四項から第七項までの規定の適用については、当該修正申告書又は当該更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書に添付された書類に次の各号に掲げる金額として記載された金額を第七十四条第一項の規定による申告書に添付された書類に当該各号に掲げる金額として記載された金額とみなす。
        <sup>art-64-7/par-9 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9</sup>
        With regard to the application of the provisions of paragraphs (4) through (7) after an amended return has been filed or a Reassessment has been made for the applicable business year or the other business year of a group tax sharing corporation by applying the provisions of the preceding paragraph (limited to the part pertaining to item (i)), the amount entered as an amount listed in each of the following items in the documents attached to the amended return or to the written notice of Reassessment prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes pertaining to the Reassessment is deemed to be the amount entered as the amount listed in that item in the documents attached to the return under Article 74, paragraph (1):
        <sup>machine translation, not official</sup>

          **一**  当該他の事業年度の損金算入限度額
          <sup>art-64-7/par-9/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-1</sup>
          the limit on inclusion in deductible expenses for the other business year;
          <sup>machine translation, not official</sup>

          **二**  当該他の事業年度開始の日前十年以内に開始した各事業年度において生じた欠損金額及び特定欠損金額
          <sup>art-64-7/par-9/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-2</sup>
          the net operating loss and the specified net operating loss that arose in each business year that started within ten years before the first day of the other business year;
          <sup>machine translation, not official</sup>

          **三**  前号に掲げる金額のうち第五十七条第一項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額
          <sup>art-64-7/par-9/item-3 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-3</sup>
          the amount, out of the amount listed in the preceding item, to be included in deductible expenses when calculating the amount of income for the other business year under Article 57, paragraph (1);
          <sup>machine translation, not official</sup>

          **四**  当該他の事業年度開始の日前十年以内に開始した各事業年度に係る他の欠損控除前所得金額
          <sup>art-64-7/par-9/item-4 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-4</sup>
          the other income before loss deduction pertaining to each business year that started within ten years before the first day of the other business year;
          <sup>machine translation, not official</sup>

          **五**  当該適用事業年度の損金算入限度額
          <sup>art-64-7/par-9/item-5 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-5</sup>
          the limit on inclusion in deductible expenses for the applicable business year;
          <sup>machine translation, not official</sup>

          **六**  当該適用事業年度に係る各対応事業年度において生じた欠損金額及び特定欠損金額
          <sup>art-64-7/par-9/item-6 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-6</sup>
          the net operating loss and the specified net operating loss that arose in each corresponding business year pertaining to the applicable business year;
          <sup>machine translation, not official</sup>

          **七**  当該適用事業年度に係る各十年内事業年度に係る特定損金算入限度額及び非特定損金算入限度額
          <sup>art-64-7/par-9/item-7 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-7</sup>
          the specified limit on inclusion in deductible expenses and the non-specified deduction limit pertaining to each business year within the ten years pertaining to the applicable business year.
          <sup>machine translation, not official</sup>

        **第十項**  第一項の規定は、同項の通算法人が適用事業年度の第七十四条第一項の規定による申告書を提出した場合に限り、適用する。ただし、第八項（第二号に係る部分に限る。）の規定により第四項から第七項までの規定が適用されない場合は、この限りでない。
        <sup>art-64-7/par-10 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-10 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-10</sup>
        The provisions of paragraph (1) apply only in the case where the group tax sharing corporation referred to in that paragraph has filed a return under Article 74, paragraph (1) for the applicable business year; provided, however, that this does not apply in the case where the provisions of paragraphs (4) through (7) are not applied pursuant to the provisions of paragraph (8) (limited to the part pertaining to item (ii)).
        <sup>machine translation, not official</sup>

        **第十一項**  前項に定めるもののほか、第五項の規定の適用がある場合における損金算入欠損金額の計算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。
        <sup>art-64-7/par-11 · https://japanlaw.org/en/corporation-tax-act/art-64-7/par-11 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-11</sup>
        Beyond what is provided for in the preceding paragraph, the calculation of the net operating loss included in deductible expenses in the case where the provisions of paragraph (5) apply and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

---

## Cites
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- art-64-7/par-1/item-2/sub-1: 第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2
- art-64-7/par-1/item-2/sub-1: 前号 → 法人税法 第六十四条の七第一項第一号 (Article 64-7, paragraph (1), item (i)), art-64-7/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-1
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- art-64-7/par-1/item-2/sub-1/sub2-1: 第四号 → 法人税法 第六十四条の七第一項第四号 (Article 64-7, paragraph (1), item (iv)), art-64-7/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4
- art-64-7/par-1/item-2/sub-1/sub2-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-2/sub-1/sub2-2: 第五十七条第四項から第六項まで → 法人税法 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/en/corporation-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000034/art-57/par-4
- art-64-7/par-1/item-2/sub-1/sub2-2: 第五十八条第一項 → 法人税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1
- art-64-7/par-1/item-2/sub-1/sub2-2: 第五十七条第四項から第六項まで → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-64-7/par-1/item-2/sub-1/sub2-2: 第五十七条第四項から第六項まで → 法人税法 第五十七条第五項 (Article 57, paragraph (5)), art-57/par-5 — https://japanlaw.org/en/corporation-tax-act/art-57/par-5 · https://japanlaw.org/l/340AC0000000034/art-57/par-5
- art-64-7/par-1/item-2/sub-1/sub2-2: 第九項 → 法人税法 第五十七条第九項 (Article 57, paragraph (9)), art-57/par-9 — https://japanlaw.org/en/corporation-tax-act/art-57/par-9 · https://japanlaw.org/l/340AC0000000034/art-57/par-9
- art-64-7/par-1/item-2/sub-1/sub2-2: 第八項 → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/en/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-64-7/par-1/item-2/sub-1/sub2-3: 第五十七条の二第一項 → 法人税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1
- art-64-7/par-1/item-2/sub-1/sub2-3: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-2/sub-1/sub2-4: 第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-64-7/par-1/item-2/sub-3/sub2-1: 第五項 → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-64-7/par-1/item-2/sub-3/sub2-1: 前号 → 法人税法 第六十四条の七第一項第一号 (Article 64-7, paragraph (1), item (i)), art-64-7/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-1
- art-64-7/par-1/item-2/sub-3/sub2-1: 第四項 → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-1/item-2/sub-3/sub2-1: この項 → 法人税法 第六十四条の七第一項 (Article 64-7, paragraph (1)), art-64-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1
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- art-64-7/par-1/item-2/sub-3/sub2-2: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-2/sub-3/sub2-2: 同条第十一項 → 法人税法 第五十七条第十一項 (Article 57, paragraph (11)), art-57/par-11 — https://japanlaw.org/en/corporation-tax-act/art-57/par-11 · https://japanlaw.org/l/340AC0000000034/art-57/par-11
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- art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1: この号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
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- art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1: この号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-2/sub-3/sub2-3/sub3-2: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-3: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-3: 前号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-3/sub-1: この条 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-64-7/par-1/item-3/sub-1: 第六十二条の五第五項 → 法人税法 第六十二条の五第五項 (Article 62-5, paragraph (5)), art-62-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-62-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-5
- art-64-7/par-1/item-3/sub-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-3/sub-1: 第五十九条第三項 → 法人税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/corporation-tax-act/art-59/par-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-3
- art-64-7/par-1/item-3/sub-1: 前号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-3/sub-1: 第四項 → 法人税法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/corporation-tax-act/art-59/par-4 · https://japanlaw.org/l/340AC0000000034/art-59/par-4
- art-64-7/par-1/item-3/sub-1/sub2-1: 前号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-3/sub-1/sub2-3: 第六十二条の五第五項 → 法人税法 第六十二条の五第五項 (Article 62-5, paragraph (5)), art-62-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-62-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-5
- art-64-7/par-1/item-3/sub-1/sub2-3: 第四項 → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-1/item-3/sub-1/sub2-3: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-1/item-3/sub-1/sub2-3: 第五十九条第三項 → 法人税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/corporation-tax-act/art-59/par-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-3
- art-64-7/par-1/item-3/sub-1/sub2-3: 前号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-3/sub-1/sub2-3: 第九項第四号 → 法人税法 第六十四条の七第九項第四号 (Article 64-7, paragraph (9), item (iv)), art-64-7/par-9/item-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-4
- art-64-7/par-1/item-3/sub-1/sub2-3: 第四項 → 法人税法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/corporation-tax-act/art-59/par-4 · https://japanlaw.org/l/340AC0000000034/art-59/par-4
- art-64-7/par-1/item-3/sub-2: 次号 → 法人税法 第六十四条の七第一項第四号 (Article 64-7, paragraph (1), item (iv)), art-64-7/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4
- art-64-7/par-1/item-3/sub-2: 第五項 → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-64-7/par-1/item-3/sub-2: 前号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-3/sub-2: 第九項第七号 → 法人税法 第六十四条の七第九項第七号 (Article 64-7, paragraph (9), item (vii)), art-64-7/par-9/item-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-7
- art-64-7/par-1/item-3/sub-2/sub2-1: 前号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-3/sub-2/sub2-2: 前号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-1/item-4: この号 → 法人税法 第六十四条の七第一項第四号 (Article 64-7, paragraph (1), item (iv)), art-64-7/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4
- art-64-7/par-1/item-4: 第一号 → 法人税法 第六十四条の七第一項第一号 (Article 64-7, paragraph (1), item (i)), art-64-7/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-1
- art-64-7/par-1/item-4: 第十一項 → 法人税法 第六十四条の七第十一項 (Article 64-7, paragraph (11)), art-64-7/par-11 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-11 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-11
- art-64-7/par-1/item-4: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-2: 前項第二号から第四号まで → 法人税法 第六十四条の七第一項第四号 (Article 64-7, paragraph (1), item (iv)), art-64-7/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4
- art-64-7/par-2: 前項第二号から第四号まで → 法人税法 第六十四条の七第一項第三号 (Article 64-7, paragraph (1), item (iii)), art-64-7/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3
- art-64-7/par-2: 前項第二号から第四号まで → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-2/item-1: 第六十四条の十一第一項 → 法人税法 第六十四条の十一第一項 (Article 64-11, paragraph (1)), art-64-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1
- art-64-7/par-2/item-1: 次項 → 法人税法 第六十四条の七第三項 (Article 64-7, paragraph (3)), art-64-7/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-3
- art-64-7/par-2/item-1: 次号 → 法人税法 第六十四条の七第二項第二号 (Article 64-7, paragraph (2), item (ii)), art-64-7/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2/item-2
- art-64-7/par-2/item-1: 第六十四条の十二第一項 → 法人税法 第六十四条の十二第一項 (Article 64-12, paragraph (1)), art-64-12/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-12/par-1
- art-64-7/par-2/item-2: 第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2
- art-64-7/par-2/item-2: 第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-64-7/par-2/item-3: 前条 → 法人税法 第六十四条の六 (Article 64-6), art-64-6 — https://japanlaw.org/en/corporation-tax-act/art-64-6 · https://japanlaw.org/l/340AC0000000034/art-64-6
- art-64-7/par-3: この条 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-64-7/par-3: 第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2
- art-64-7/par-3: 前項 → 法人税法 第六十四条の七第二項 (Article 64-7, paragraph (2)), art-64-7/par-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2
- art-64-7/par-3: 第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-64-7/par-4: この条 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-64-7/par-4: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-64-7/par-4: この項 → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-4: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-4: 第一項 → 法人税法 第六十四条の七第一項 (Article 64-7, paragraph (1)), art-64-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1
- art-64-7/par-5: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-64-7/par-5: この項 → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-64-7/par-5: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-5: 第一項 → 法人税法 第六十四条の七第一項 (Article 64-7, paragraph (1)), art-64-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1
- art-64-7/par-5/item-1: 第一項第二号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-5/item-2: 第三号 → 法人税法 第六十四条の七第一項第三号 (Article 64-7, paragraph (1), item (iii)), art-64-7/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3
- art-64-7/par-5/item-2: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-5/item-2: 第一項第二号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-5/item-2/sub-1: 第一項第二号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-64-7/par-5/item-2/sub-2: 前号 → 法人税法 第六十四条の七第五項第一号 (Article 64-7, paragraph (5), item (i)), art-64-7/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-1
- art-64-7/par-5/item-2/sub-2/sub2-1/sub3-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1: 前項 → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2: 前項 → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-6: 前項第二号 → 法人税法 第六十四条の七第五項第二号 (Article 64-7, paragraph (5), item (ii)), art-64-7/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2
- art-64-7/par-7: 第五項 → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-64-7/par-7: 第二号 → 法人税法 第六十四条の七第五項第二号 (Article 64-7, paragraph (5), item (ii)), art-64-7/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2
- art-64-7/par-7: 第五十七条第十一項 → 法人税法 第五十七条第十一項 (Article 57, paragraph (11)), art-57/par-11 — https://japanlaw.org/en/corporation-tax-act/art-57/par-11 · https://japanlaw.org/l/340AC0000000034/art-57/par-11
- art-64-7/par-7: 前項 → 法人税法 第六十四条の七第六項 (Article 64-7, paragraph (6)), art-64-7/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6
- art-64-7/par-7/item-1: 第六十二条の五第五項 → 法人税法 第六十二条の五第五項 (Article 62-5, paragraph (5)), art-62-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-62-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-5
- art-64-7/par-7/item-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-7/item-1: 前項 → 法人税法 第六十四条の七第六項 (Article 64-7, paragraph (6)), art-64-7/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6
- art-64-7/par-7/item-1: 第五十九条第三項 → 法人税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/corporation-tax-act/art-59/par-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-3
- art-64-7/par-7/item-1: 第四項 → 法人税法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/corporation-tax-act/art-59/par-4 · https://japanlaw.org/l/340AC0000000034/art-59/par-4
- art-64-7/par-7/item-1: 次号 → 法人税法 第六十四条の七第七項第二号 (Article 64-7, paragraph (7), item (ii)), art-64-7/par-7/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7/item-2
- art-64-7/par-7/item-2: 前項 → 法人税法 第六十四条の七第六項 (Article 64-7, paragraph (6)), art-64-7/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6
- art-64-7/par-8: 前項 → 法人税法 第六十四条の七第七項 (Article 64-7, paragraph (7)), art-64-7/par-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7
- art-64-7/par-8: 第四項 → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-8/item-1: 第六十四条の五第六項 → 法人税法 第六十四条の五第六項 (Article 64-5, paragraph (6)), art-64-5/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-6
- art-64-7/par-8/item-2: 第六十四条の五第八項 → 法人税法 第六十四条の五第八項 (Article 64-5, paragraph (8)), art-64-5/par-8 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-8
- art-64-7/par-9: 前項 → 法人税法 第六十四条の七第八項 (Article 64-7, paragraph (8)), art-64-7/par-8 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8
- art-64-7/par-9: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-64-7/par-9: 第四項から第七項まで → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-64-7/par-9: 第四項から第七項まで → 法人税法 第六十四条の七第七項 (Article 64-7, paragraph (7)), art-64-7/par-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7
- art-64-7/par-9: 国税通則法第二十八条第二項 → 国税通則法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-28/par-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2
- art-64-7/par-9: 第四項から第七項まで → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-9: 第一号 → 法人税法 第六十四条の七第八項第一号 (Article 64-7, paragraph (8), item (i)), art-64-7/par-8/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8/item-1
- art-64-7/par-9: 第四項から第七項まで → 法人税法 第六十四条の七第六項 (Article 64-7, paragraph (6)), art-64-7/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6
- art-64-7/par-9/item-3: 前号 → 法人税法 第六十四条の七第九項第二号 (Article 64-7, paragraph (9), item (ii)), art-64-7/par-9/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-2
- art-64-7/par-9/item-3: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-64-7/par-10: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-64-7/par-10: 第八項 → 法人税法 第六十四条の七第八項 (Article 64-7, paragraph (8)), art-64-7/par-8 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8
- art-64-7/par-10: 第二号 → 法人税法 第六十四条の七第八項第二号 (Article 64-7, paragraph (8), item (ii)), art-64-7/par-8/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8/item-2
- art-64-7/par-10: 第四項から第七項まで → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-64-7/par-10: 第四項から第七項まで → 法人税法 第六十四条の七第七項 (Article 64-7, paragraph (7)), art-64-7/par-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7
- art-64-7/par-10: 第四項から第七項まで → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-10: 第四項から第七項まで → 法人税法 第六十四条の七第六項 (Article 64-7, paragraph (6)), art-64-7/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6
- art-64-7/par-10: 第一項 → 法人税法 第六十四条の七第一項 (Article 64-7, paragraph (1)), art-64-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第八項 (Article 64-7, paragraph (8)), art-64-7/par-8 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8
- art-64-7/par-11: 第五項 → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第七項 (Article 64-7, paragraph (7)), art-64-7/par-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第二項 (Article 64-7, paragraph (2)), art-64-7/par-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第四項 (Article 64-7, paragraph (4)), art-64-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第六項 (Article 64-7, paragraph (6)), art-64-7/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第三項 (Article 64-7, paragraph (3)), art-64-7/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-3
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第一項 (Article 64-7, paragraph (1)), art-64-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1
- art-64-7/par-11: 前各項 → 法人税法 第六十四条の七第九項 (Article 64-7, paragraph (9)), art-64-7/par-9 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9
- art-64-7/par-11: 前項 → 法人税法 第六十四条の七第十項 (Article 64-7, paragraph (10)), art-64-7/par-10 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-10 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-10

## Cited by

55 provisions cite this one. No official source publishes this direction.

- 法人税法 第二十六条第四項（還付金等の益金不算入） — https://japanlaw.org/en/corporation-tax-act/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-4
- 法人税法 第五十九条第五項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-59/par-5 · https://japanlaw.org/l/340AC0000000034/art-59/par-5
- 法人税法 第六十四条の五第一項（損益通算） — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1
- 法人税法 第六十四条の五第六項第三号（損益通算） — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-6/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-6/item-3
- 法人税法 第六十四条の五第八項（損益通算） — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-8
- 法人税法 第六十四条の五第八項第一号（損益通算） — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-8/item-1
- 法人税法 第六十四条の七第一項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1
- 法人税法 第六十四条の七第一項第一号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-1
- 法人税法 第六十四条の七第一項第二号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- 法人税法 第六十四条の七第一項第二号イ（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1
- 法人税法 第六十四条の七第一項第二号イ（１）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-1/sub2-1
- 法人税法 第六十四条の七第一項第二号ハ（１）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-1
- 法人税法 第六十四条の七第一項第二号ハ（２）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-2
- 法人税法 第六十四条の七第一項第二号ハ（２）（ｉ）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-2/sub3-1
- 法人税法 第六十四条の七第一項第二号ハ（３）（ｉ）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2/sub-3/sub2-3/sub3-1
- 法人税法 第六十四条の七第一項第三号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3
- 法人税法 第六十四条の七第一項第三号イ（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1
- 法人税法 第六十四条の七第一項第三号イ（１）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1/sub2-1
- 法人税法 第六十四条の七第一項第三号イ（３）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1/sub2-3
- 法人税法 第六十四条の七第一項第三号ロ（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-2
- 法人税法 第六十四条の七第一項第三号ロ（１）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-2/sub2-1
- 法人税法 第六十四条の七第一項第三号ロ（２）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-2/sub2-2
- 法人税法 第六十四条の七第一項第四号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-4
- 法人税法 第六十四条の七第二項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2
- 法人税法 第六十四条の七第二項第一号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-2/item-1
- 法人税法 第六十四条の七第三項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-3
- 法人税法 第六十四条の七第四項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-4
- 法人税法 第六十四条の七第五項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- 法人税法 第六十四条の七第五項第一号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-1
- 法人税法 第六十四条の七第五項第二号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2
- 法人税法 第六十四条の七第五項第二号イ（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-1
- 法人税法 第六十四条の七第五項第二号ロ（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2
- 法人税法 第六十四条の七第五項第二号ロ（２）（ｉ）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-1
- 法人税法 第六十四条の七第五項第二号ロ（２）（ｉｉ）（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2/sub-2/sub2-2/sub3-2
- 法人税法 第六十四条の七第六項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-6
- 法人税法 第六十四条の七第七項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7
- 法人税法 第六十四条の七第七項第一号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7/item-1
- 法人税法 第六十四条の七第七項第二号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-7/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7/item-2
- 法人税法 第六十四条の七第八項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-8
- 法人税法 第六十四条の七第九項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9
- 法人税法 第六十四条の七第九項第三号（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-9/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9/item-3
- 法人税法 第六十四条の七第十項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-10 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-10
- 法人税法 第六十四条の七第十一項（欠損金の通算） — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-11 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-11
- 法人税法 第七十二条第三項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-72/par-3 · https://japanlaw.org/l/340AC0000000034/art-72/par-3
- 法人税法 第八十条第十二項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-80/par-12 · https://japanlaw.org/l/340AC0000000034/art-80/par-12
- 法人税法 第八十条第十三項（欠損金の繰戻しによる還付） — https://japanlaw.org/en/corporation-tax-act/art-80/par-13 · https://japanlaw.org/l/340AC0000000034/art-80/par-13
- 法人税法 附則第二十八条第一項（欠損金の通算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-1
- 法人税法 附則第二十八条第二項（欠損金の通算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-2
- 法人税法 附則第二十八条第三項（欠損金の通算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-3
- 法人税法 附則第二十八条第四項（欠損金の通算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-4
- 租税特別措置法 第四十二条の四第三項第一号ハ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-1/sub-3
- 租税特別措置法 第四十二条の四第八項第七号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7
- 租税特別措置法 第五十九条第三項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-3
- 租税特別措置法 第五十九条の三第三項 — https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-3
- 租税特別措置法 第六十六条の十三第十五項（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-15 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-15

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## 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-20261008T111236-024, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-025, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-026, 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