# 法人税法 / Corporation Tax Act — 第六十二条の七 (Article 62-7) - 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: 第六十二条の七 (Article 62-7)（特定資産に係る譲渡等損失額の損金不算入） — address `art-62-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-62-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62-7 - 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. --- ### 第六十二条の七（特定資産に係る譲渡等損失額の損金不算入） — (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62-7 · https://japanlaw.org/ja/corporation-tax-act/art-62-7 · https://japanlaw.org/l/340AC0000000034/art-62-7 **第一項** 内国法人と支配関係法人（当該内国法人との間に支配関係がある法人をいう。）との間で当該内国法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする特定適格組織再編成等（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のうち、第五十七条第四項（欠損金の繰越し）に規定する共同で事業を行うための適格組織再編成等として政令で定めるものに該当しないものをいう。以下この条において同じ。）が行われた場合（当該内国法人の当該特定適格組織再編成等の日（当該特定適格組織再編成等が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）の属する事業年度（以下この項において「特定組織再編成事業年度」という。）開始の日の五年前の日、当該内国法人の設立の日又は当該支配関係法人の設立の日のうち最も遅い日から継続して当該内国法人と当該支配関係法人との間に支配関係がある場合として政令で定める場合を除く。）には、当該内国法人の当該特定組織再編成事業年度開始の日から同日以後三年を経過する日（その経過する日が当該内国法人が当該支配関係法人との間に最後に支配関係を有することとなつた日以後五年を経過する日後となる場合にあつては、その五年を経過する日）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、当該特定組織再編成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。第六項において「対象期間」という。）において生ずる特定資産譲渡等損失額は、当該内国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-62-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 In the case where a specified 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, that does not fall under the category specified by Cabinet Order as a qualified organizational restructuring, etc. for the purpose of conducting business jointly as prescribed in Article 57, paragraph (4) (Carryover of Losses); hereinafter the same applies in this Article) has been effected between a domestic corporation and a corporation in a controlling interest (meaning a corporation that has a controlling interest with the domestic corporation), with the domestic corporation as an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind (excluding the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the domestic corporation and the corporation in a controlling interest since the latest of the day five years prior to the first day of the business year containing the date of the domestic corporation's specified qualified organizational restructuring, etc. (or, in the case where the specified qualified organizational restructuring, etc. is a distribution of all residual assets, the day following the date of determination of residual assets) (hereinafter referred to as the "business year of a specified organizational restructuring" in this paragraph), the date of establishment of the domestic corporation, or the date of establishment of the corporation in a controlling interest), the net operating loss on the transfer of specified assets that arises during the period from the first day of the business year of a specified organizational restructuring of the domestic corporation up to the day on which three years have elapsed from that first day (where the day on which three years have elapsed is after the day on which five years have elapsed from the day on which the domestic corporation last came to have a controlling interest with the corporation in a controlling interest, up to the day on which those five years have elapsed) (in the case where, in any business year ending during that period, the domestic corporation 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 Accompanying the Commencement of the Group Tax Sharing System), Article 64-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in 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 Accompanying Withdrawal from the Group Tax Sharing System, etc.), the period from the first day of the business year of a specified organizational restructuring up to the last day of the business year for which it is subject to those provisions; referred to as the "covered period" in paragraph (6)) is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第二項** 前項に規定する特定資産譲渡等損失額とは、次に掲げる金額の合計額をいう。 art-62-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2 The net operating loss on the transfer of specified assets as prescribed in the preceding paragraph means the sum of the amounts listed as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 前項の内国法人が同項の支配関係法人から特定適格組織再編成等により移転を受けた資産（棚卸資産、当該特定適格組織再編成等の日における帳簿価額が少額であるものその他の政令で定めるものを除く。）で当該支配関係法人が当該内国法人との間に最後に支配関係を有することとなつた日（次号において「支配関係発生日」という。）の属する事業年度開始の日前から有していたもの（これに準ずるものとして政令で定めるものを含む。以下この号において「特定引継資産」という。）の譲渡、評価換え、貸倒れ、除却その他の事由による損失の額として政令で定める金額の合計額から特定引継資産の譲渡、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の合計額を控除した金額 art-62-7/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-1 the amount obtained by deducting the total of the amounts specified by Cabinet Order as the amount of profits due to a transfer, revaluation or any other grounds of the assets that the domestic corporation set forth in the preceding paragraph has received from the corporation in a controlling interest set forth in that paragraph as a result of a specified qualified organizational restructuring, etc. (excluding inventory, assets whose book value as of the date of the specified qualified organizational restructuring, etc. is small and any other assets specified by Cabinet Order) and which the corporation in a controlling interest had owned since before the first day of the business year containing the day on which it last came to have a controlling interest with the domestic corporation (referred to as the "date the controlling interest arose" in the following item) (including assets specified by Cabinet Order as being equivalent thereto; hereinafter referred to as the "specified succeeded assets" in this item) from the total of the amounts specified by Cabinet Order as the amount of loss due to the transfer, revaluation, bad debts, removal or any other grounds of the specified succeeded assets; and machine translation, not official **二** 前項の内国法人が有する資産（棚卸資産、特定適格組織再編成等の日の属する事業年度開始の日における帳簿価額が少額であるものその他の政令で定めるものを除く。）で支配関係発生日の属する事業年度開始の日前から有していたもの（これに準ずるものとして政令で定めるものを含む。以下この号において「特定保有資産」という。）の譲渡、評価換え、貸倒れ、除却その他の事由による損失の額として政令で定める金額の合計額から特定保有資産の譲渡、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の合計額を控除した金額 art-62-7/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-2 the amount obtained by deducting the total of the amounts specified by Cabinet Order as the amount of profits due to a transfer, revaluation or any other grounds of the assets held by the domestic corporation set forth in the preceding paragraph (excluding inventory, assets whose book value as of the first day of the business year containing the date of the specified qualified organizational restructuring, etc. is small and any other assets specified by Cabinet Order) which it had owned since before the first day of the business year containing the date the controlling interest arose (including assets specified by Cabinet Order as being equivalent thereto; hereinafter referred to as the "specified owned assets" in this item) from the total of the amounts specified by Cabinet Order as the amount of loss due to the transfer, revaluation, bad debts, removal or any other grounds of the specified owned assets. machine translation, not official **第三項** 前二項の規定は、支配関係がある被合併法人等（被合併法人、分割法人及び現物出資法人をいう。以下この項において同じ。）と他の被合併法人等との間で法人を設立する特定適格組織再編成等が行われた場合（当該特定適格組織再編成等の日の五年前の日、当該被合併法人等の設立の日又は当該他の被合併法人等の設立の日のうち最も遅い日から継続して当該被合併法人等と当該他の被合併法人等との間に支配関係がある場合として政令で定める場合を除く。）について準用する。この場合において、第一項中「には、当該内国法人」とあるのは「には、当該特定適格組織再編成等により設立された内国法人」と、「当該内国法人が当該支配関係法人」とあるのは「第三項に規定する被合併法人等が他の被合併法人等」と、前項第一号中「同項の支配関係法人から特定適格組織再編成等」とあるのは「特定適格組織再編成等に係る次項に規定する被合併法人等（次号に規定する他の被合併法人等を除く。）から当該特定適格組織再編成等」と、「当該支配関係法人が当該内国法人」とあるのは「当該被合併法人等が当該他の被合併法人等」と、同項第二号中「有する資産（棚卸資産、」とあるのは「特定適格組織再編成等に係る次項に規定する他の被合併法人等から当該特定適格組織再編成等により移転を受けた資産（棚卸資産、当該」と、「の属する事業年度開始の日における」とあるのは「における」と、「支配関係発生日」とあるのは「当該他の被合併法人等が支配関係発生日」と読み替えるものとする。 art-62-7/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-3 The provisions of the preceding two paragraphs apply mutatis mutandis to the case where a specified qualified organizational restructuring, etc. that establishes a corporation has been effected between an acquired corporation, etc. (meaning an acquired corporation, splitting corporation or corporation making a capital contribution in kind; hereinafter the same applies in this paragraph) and another acquired corporation, etc., between which there is a controlling interest (excluding the case specified by Cabinet Order as a case where a controlling interest has continuously existed between the acquired corporation, etc. and the other acquired corporation, etc. since the latest of the day five years prior to the date of the specified qualified organizational restructuring, etc., the date of establishment of the acquired corporation, etc., or the date of establishment of the other acquired corporation, etc.). In this case, the phrase "business year of a specified organizational restructuring of the domestic corporation up to" in paragraph (1) is deemed to be replaced with "business year of a specified organizational restructuring of the domestic corporation established as a result of the specified qualified organizational restructuring, etc. up to"; the phrase "the domestic corporation last came to have a controlling interest with the corporation in a controlling interest" in that paragraph is deemed to be replaced with "the acquired corporation, etc. prescribed in paragraph (3) last came to have a controlling interest with another acquired corporation, etc."; the phrase "from the corporation in a controlling interest set forth in that paragraph as a result of a specified qualified organizational restructuring, etc." in item (i) of the preceding paragraph is deemed to be replaced with "from the acquired corporation, etc. prescribed in the following paragraph involved in a specified qualified organizational restructuring, etc. (excluding another acquired corporation, etc. prescribed in the following item) as a result of the specified qualified organizational restructuring, etc."; the phrase "which the corporation in a controlling interest had owned since before the first day of the business year containing the day on which it last came to have a controlling interest with the domestic corporation" in that item is deemed to be replaced with "which the acquired corporation, etc. had owned since before the first day of the business year containing the day on which it last came to have a controlling interest with that other acquired corporation, etc."; the phrase "the assets held by the domestic corporation set forth in the preceding paragraph (excluding inventory," in item (ii) of that paragraph is deemed to be replaced with "the assets that the domestic corporation set forth in the preceding paragraph has received from another acquired corporation, etc. prescribed in the following paragraph involved in a specified qualified organizational restructuring, etc. as a result of the specified qualified organizational restructuring, etc. (excluding inventory,"; the phrase "book value as of the first day of the business year containing the date of the specified qualified organizational restructuring, etc." in that item is deemed to be replaced with "book value as of the date of the specified qualified organizational restructuring, etc."; and the phrase "which it had owned since before" in that item is deemed to be replaced with "which that other acquired corporation, etc. had owned since before". machine translation, not official **第四項** 第一項に規定する支配関係法人又は前項に規定する被合併法人等が特定適格組織再編成等の直前において第六十条の三第一項（特定株主等によつて支配された欠損等法人の資産の譲渡等損失額）に規定する欠損等法人（次項及び第六項において「欠損等法人」という。）であり、かつ、当該特定適格組織再編成等が同条第一項に規定する適用期間内に行われるものであるときは、第一項の内国法人が当該支配関係法人又は当該被合併法人等から当該特定適格組織再編成等により移転を受けた資産については、当該特定適格組織再編成等に係る同項（前項において準用する場合を含む。第六項において同じ。）の規定は、適用しない。 art-62-7/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-4 When a corporation in a controlling interest as prescribed in paragraph (1) or an acquired corporation, etc. as prescribed in the preceding paragraph is a corporation showing a loss, etc. as prescribed in Article 60-3, paragraph (1) (Amount of Loss from Transfer, etc. of Assets of a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.) (referred to as a "corporation showing a loss, etc." in the following paragraph and paragraph (6)) as of immediately prior to a specified qualified organizational restructuring, etc., and when the specified qualified organizational restructuring, etc. is effected during the application period prescribed in paragraph (1) of that Article, the provisions of paragraph (1) pertaining to the specified qualified organizational restructuring, etc. (including the case where they are applied mutatis mutandis pursuant to the preceding paragraph; the same applies in paragraph (6)) do not apply to the assets that the domestic corporation set forth in paragraph (1) has received from the corporation in a controlling interest or acquired corporation, etc., as a result of the specified qualified organizational restructuring, etc. machine translation, not official **第五項** 第一項の内国法人が欠損等法人であり、かつ、特定適格組織再編成等が第六十条の三第一項に規定する適用期間内に行われるものであるときは、当該内国法人が有する資産については、当該特定適格組織再編成等に係る第一項の規定は、適用しない。 art-62-7/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-5 When the domestic corporation set forth in paragraph (1) is a corporation showing a loss, etc., and when a specified qualified organizational restructuring, etc. is effected during the application period prescribed in Article 60-3, paragraph (1), the provisions of paragraph (1) pertaining to the specified qualified organizational restructuring, etc. do not apply to the assets that the domestic corporation owns. machine translation, not official **第六項** 第一項の内国法人が特定適格組織再編成等後に欠損等法人となり、かつ、第六十条の三第一項に規定する適用期間が開始したときは、対象期間は、同項に規定する適用期間開始の日の前日に終了するものとする。 art-62-7/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-6 When the domestic corporation set forth in paragraph (1) becomes a corporation showing a loss, etc. after a specified qualified organizational restructuring, etc., and when the application period prescribed in Article 60-3, paragraph (1) has started, the covered period is to end on the day preceding the day on which the application period prescribed in that paragraph starts. machine translation, not official **第七項** 第一項の内国法人について特定適格組織再編成等後に第六十四条の九第一項（通算承認）の規定による承認の効力が生じ、かつ、第六十四条の十四第一項（特定資産に係る譲渡等損失額の損金不算入）に規定する適用期間が開始したときは、当該適用期間開始の日以後に開始する事業年度においては、当該特定適格組織再編成等に係る第二項第二号に掲げる金額は、ないものとする。 art-62-7/par-7 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-7 When, after a specified qualified organizational restructuring, etc., the approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval) has become effective with regard to the domestic corporation set forth in paragraph (1) and the application period prescribed in Article 64-14, paragraph (1) (Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses) has started, the amount listed in paragraph (2), item (ii) pertaining to the specified qualified organizational restructuring, etc. is deemed not to exist in any business year starting on or after the first day of that application period. machine translation, not official **第八項** 第一項に規定する特定資産譲渡等損失額から控除することができる金額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。 art-62-7/par-8 · https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-8 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-8 The amount that may be deducted from the net operating loss on the transfer of specified assets prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-62-7/par-1: 第五十七条第四項 → 法人税法 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000034/art-57/par-4 - art-62-7/par-1: この項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-1: この条 → 法人税法 第六十二条の七 (Article 62-7), art-62-7 — https://japanlaw.org/ja/corporation-tax-act/art-62-7 · https://japanlaw.org/l/340AC0000000034/art-62-7 - art-62-7/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-62-7/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-62-7/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-62-7/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-62-7/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-62-7/par-1: 第六項 → 法人税法 第六十二条の七第六項 (Article 62-7, paragraph (6)), art-62-7/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-6 - art-62-7/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-62-7/par-2: 前項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-2/item-1: 前項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-2/item-1: この号 → 法人税法 第六十二条の七第二項第一号 (Article 62-7, paragraph (2), item (i)), art-62-7/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-1 - art-62-7/par-2/item-1: 次号 → 法人税法 第六十二条の七第二項第二号 (Article 62-7, paragraph (2), item (ii)), art-62-7/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-2 - art-62-7/par-2/item-2: 前項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-2/item-2: この号 → 法人税法 第六十二条の七第二項第二号 (Article 62-7, paragraph (2), item (ii)), art-62-7/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-2 - art-62-7/par-3: 前二項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-3: 前二項 → 法人税法 第六十二条の七第二項 (Article 62-7, paragraph (2)), art-62-7/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2 - art-62-7/par-3: 前項第一号 → 法人税法 第六十二条の七第二項第一号 (Article 62-7, paragraph (2), item (i)), art-62-7/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-1 - art-62-7/par-3: 次号 → 法人税法 第六十二条の七第二項第二号 (Article 62-7, paragraph (2), item (ii)), art-62-7/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-2 - art-62-7/par-3: この項 → 法人税法 第六十二条の七第三項 (Article 62-7, paragraph (3)), art-62-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-3 - art-62-7/par-4: 第一項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-4: 第六項 → 法人税法 第六十二条の七第六項 (Article 62-7, paragraph (6)), art-62-7/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-6 - art-62-7/par-4: 次項 → 法人税法 第六十二条の七第五項 (Article 62-7, paragraph (5)), art-62-7/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-5 - art-62-7/par-4: 前項 → 法人税法 第六十二条の七第三項 (Article 62-7, paragraph (3)), art-62-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-3 - art-62-7/par-4: 第六十条の三第一項 → 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 - art-62-7/par-5: 第一項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-5: 第六十条の三第一項 → 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 - art-62-7/par-6: 第一項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-6: 第六十条の三第一項 → 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 - art-62-7/par-7: 第一項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-7: 第六十四条の十四第一項 → 法人税法 第六十四条の十四第一項 (Article 64-14, paragraph (1)), art-64-14/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-14/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-14/par-1 - art-62-7/par-7: 第二項第二号 → 法人税法 第六十二条の七第二項第二号 (Article 62-7, paragraph (2), item (ii)), art-62-7/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-2 - art-62-7/par-7: 第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 - art-62-7/par-8: 第一項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - art-62-7/par-8: 前各項 → 法人税法 第六十二条の七第七項 (Article 62-7, paragraph (7)), art-62-7/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-7 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-7 - art-62-7/par-8: 前各項 → 法人税法 第六十二条の七第二項 (Article 62-7, paragraph (2)), art-62-7/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2 - art-62-7/par-8: 前各項 → 法人税法 第六十二条の七第四項 (Article 62-7, paragraph (4)), art-62-7/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-4 - art-62-7/par-8: 前各項 → 法人税法 第六十二条の七第六項 (Article 62-7, paragraph (6)), art-62-7/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-6 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-6 - art-62-7/par-8: 前各項 → 法人税法 第六十二条の七第五項 (Article 62-7, paragraph (5)), art-62-7/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-5 - art-62-7/par-8: 前各項 → 法人税法 第六十二条の七第三項 (Article 62-7, paragraph (3)), art-62-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 法人税法 第五十七条第三項第二号（欠損金の繰越し） — https://japanlaw.org/ja/corporation-tax-act/art-57/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-3/item-2 - 法人税法 第五十七条第四項第二号（欠損金の繰越し） — https://japanlaw.org/ja/corporation-tax-act/art-57/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-4/item-2 - 法人税法 第六十二条の七第一項（特定資産に係る譲渡等損失額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - 法人税法 第六十二条の七第二項（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-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2 - 法人税法 第六十二条の七第二項第一号（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-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-1 - 法人税法 第六十二条の七第二項第二号（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-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-2 - 法人税法 第六十二条の七第三項（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-62-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-7/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 第六十二条の七第七項（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-7 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-7 - 法人税法 第六十二条の七第八項（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-8 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-8 - 法人税法 第六十四条の十四第五項（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-64-14/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-14/par-5 - 法人税法 附則第十八条第一項（特定資産に係る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-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-18/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-20261008T111236-022, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-002, 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