# 法人税法 / Corporation Tax Act — 第六十条の三 (Article 60-3) - 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: 第六十条の三 (Article 60-3) — address `art-60-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-60-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-60-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十条の三 art-60-3 · https://japanlaw.org/ja/corporation-tax-act/art-60-3 · https://japanlaw.org/l/340AC0000000034/art-60-3 **第一項** 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）に規定する欠損等法人（以下この項及び次項において「欠損等法人」という。）の同条第一項に規定する適用事業年度（以下この項において「適用事業年度」という。）開始の日から同日以後三年を経過する日（その経過する日が同条第一項に規定する支配日以後五年を経過する日後となる場合にあつては、同日）までの期間（当該期間に終了する各事業年度において、第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）、第六十四条の十一第一項（通算制度の開始に伴う資産の時価評価損益）、第六十四条の十二第一項（通算制度への加入に伴う資産の時価評価損益）又は第六十四条の十三第一項（第一号に係る部分に限る。）（通算制度からの離脱等に伴う資産の時価評価損益）の規定の適用を受ける場合には、当該適用事業年度開始の日からその適用を受ける事業年度終了の日までの期間。以下この項及び次項において「適用期間」という。）において生ずる特定資産（当該欠損等法人が当該支配日の属する事業年度開始の日において有する資産及び当該欠損等法人が当該適用事業年度開始の日以後に行われる第五十七条の二第一項に規定する他の者を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資又は同項第三号に規定する関連者を被合併法人、分割法人、現物出資法人若しくは現物分配法人とする適格組織再編成等（適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資又は適格現物分配をいう。以下この条において同じ。）により移転を受けた資産のうち、政令で定めるものをいう。以下この条において同じ。）の譲渡、評価換え、貸倒れ、除却その他の事由（以下この項において「譲渡等特定事由」という。）による損失の額として政令で定める金額（当該譲渡等特定事由が生じた日の属する事業年度の適用期間において生ずる特定資産の譲渡、評価換えその他の事由による利益の額として政令で定める金額がある場合には、当該金額を控除した金額。第三項において「譲渡等損失額」という。）は、当該欠損等法人の各事業年度の所得の金額の計算上、損金の額に算入しない。 art-60-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 With regard to a corporation showing a loss, etc. as prescribed in Article 57-2, paragraph (1) (Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.) (hereinafter referred to as a "corporation showing a loss, etc." in this paragraph and the following paragraph), the amount specified by Cabinet Order as the amount of loss due to a transfer, revaluation, bad debts, removal or any other grounds (hereinafter referred to as "specified grounds such as transfer" in this paragraph) of specified assets (meaning those specified by Cabinet Order out of the assets held by the corporation showing a loss, etc. as of the first day of the business year containing the date of control and the assets transferred to the corporation showing a loss, etc. as a result of a qualified company split or qualified capital contribution in kind effected on or after the first day of the applicable business year wherein the second person prescribed in Article 57-2, paragraph (1) is the splitting corporation or corporation making a capital contribution in kind, or as a result of a qualified organizational restructuring, etc. (meaning a qualified merger, or a merger that does not fall under a qualified merger and to which the provisions of Article 61-11, paragraph (1) (Profit or Loss from Transactions between Corporations with a Full Controlling Interest) apply, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution; hereinafter the same applies in this Article) effected on or after that day wherein the related person prescribed in item (iii) of that paragraph is the acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind; hereinafter the same applies in this Article) that arises during the period from the first day of the applicable business year prescribed in paragraph (1) of that Article (hereinafter referred to as the "applicable business year" in this paragraph) of the corporation showing a loss, etc. until the day on which three years have elapsed from that day (in the case where the day on which three years have elapsed falls after the day on which five years have elapsed from the date of control prescribed in paragraph (1) of that Article, until the day on which five years have elapsed) (in the case where, in any business year ending during that period, the corporation showing a loss, etc. is subject to the provisions of Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a Share Exchange Involved in Non-qualified Share Exchange), Article 64-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon the Start of the Group Tax Sharing System), Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Joining the Group Tax Sharing System) or Article 64-13, paragraph (1) (limited to the part pertaining to item (i)) (Gains or Losses on the Fair Valuation of Assets upon Withdrawal from the Group Tax Sharing System, etc.), the period from the first day of the applicable business year until the last day of the business year for which it is subject to those provisions; hereinafter referred to as the "application period" in this paragraph and the following paragraph) (in the case where there is an amount specified by Cabinet Order as the amount of profits due to a transfer, revaluation or any other grounds of specified assets that arises during the application period of the business year containing the day on which the specified grounds such as transfer occurred, the amount that remains after deducting that amount; referred to as the "amount of loss from transfer, etc." in paragraph (3)) is excluded from deductible expenses, when calculating the amount of income of the corporation showing a loss, etc. for each business year. machine translation, not official **第二項** 欠損等法人がその適用期間内に自己を被合併法人、分割法人、現物出資法人又は現物分配法人とする適格組織再編成等によりその有する特定資産（第五十七条の二第一項に規定する評価損資産に該当するものに限る。）を当該適格組織再編成等に係る合併法人、分割承継法人、被現物出資法人又は被現物分配法人（以下この条において「合併法人等」という。）に移転した場合には、当該合併法人等を前項の規定の適用を受ける欠損等法人とみなして、この条の規定を適用する。 art-60-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-2 In the case where a corporation showing a loss, etc. has transferred its specified assets (limited to those falling under the category of assets with a valuation loss as prescribed in Article 57-2, paragraph (1)) within its application period, as a result of a qualified organizational restructuring, etc. wherein the corporation itself is an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind, to the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind involved in the qualified organizational restructuring, etc. (hereinafter referred to as an "acquiring corporation, etc." in this Article), the provisions of this Article apply by deeming that the acquiring corporation, etc. is a corporation showing a loss, etc. subject to the provisions of the preceding paragraph. machine translation, not official **第三項** 前項の合併法人等が適格組織再編成等により移転を受けた特定資産に係る譲渡等損失額の計算その他第一項の規定の適用に関し必要な事項は、政令で定める。 art-60-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-3 Necessary matters concerning the calculation of the amount of loss from transfer, etc. pertaining to specified assets that an acquiring corporation, etc. set forth in the preceding paragraph has received as a result of a qualified organizational restructuring, etc. and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-60-3/par-1: 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/ja/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1 - art-60-3/par-1: 第一号 → 法人税法 第六十四条の十三第一項第一号 (Article 64-13, paragraph (1), item (i)), art-64-13/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1 - art-60-3/par-1: 第六十一条の十一第一項 → 法人税法 第六十一条の十一第一項 (Article 61-11, paragraph (1)), art-61-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-1 - art-60-3/par-1: 第六十四条の十三第一項 → 法人税法 第六十四条の十三第一項 (Article 64-13, paragraph (1)), art-64-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1 - art-60-3/par-1: この条 → 法人税法 第六十条の三 (Article 60-3), art-60-3 — https://japanlaw.org/ja/corporation-tax-act/art-60-3 · https://japanlaw.org/l/340AC0000000034/art-60-3 - art-60-3/par-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/ja/corporation-tax-act/art-64-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1 - art-60-3/par-1: 次項 → 法人税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-2 - art-60-3/par-1: 第六十二条の九第一項 → 法人税法 第六十二条の九第一項 (Article 62-9, paragraph (1)), art-62-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-1 - art-60-3/par-1: 同項第三号 → 法人税法 第五十七条の二第一項第三号 (Article 57-2, paragraph (1), item (iii)), art-57-2/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-57-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1/item-3 - art-60-3/par-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/ja/corporation-tax-act/art-64-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-12/par-1 - art-60-3/par-1: この項 → 法人税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 - art-60-3/par-1: 第三項 → 法人税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-3 - art-60-3/par-2: 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/ja/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1 - art-60-3/par-2: この条 → 法人税法 第六十条の三 (Article 60-3), art-60-3 — https://japanlaw.org/ja/corporation-tax-act/art-60-3 · https://japanlaw.org/l/340AC0000000034/art-60-3 - art-60-3/par-2: 前項 → 法人税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 - art-60-3/par-3: 前項 → 法人税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-2 - art-60-3/par-3: 第一項 → 法人税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 法人税法 第六十条の三第一項 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 - 法人税法 第六十条の三第二項 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-2 - 法人税法 第六十条の三第三項 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-3 - 法人税法 第六十二条の七第四項（特定資産に係る譲渡等損失額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-4 - 法人税法 第六十二条の七第五項（特定資産に係る譲渡等損失額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-5 - 法人税法 第六十二条の七第六項（特定資産に係る譲渡等損失額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-6 - 法人税法 第六十四条の十四第三項（特定資産に係る譲渡等損失額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-64-14/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-14/par-3 - 法人税法 第六十四条の十四第四項（特定資産に係る譲渡等損失額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-64-14/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-14/par-4 - 法人税法 附則第十七条第一項（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-17/par-1 - 法人税法 附則第二十四条第一項（特定株主等によって支配された欠損等法人の資産の譲渡等損失額に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-24/par-1 --- ## 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-20261008T111236-018, 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