# 法人税法 / Corporation Tax Act — 第六十四条の四 (Article 64-4)

- 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: 第六十四条の四 (Article 64-4) — address `art-64-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-64-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-64-4
- 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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### 第六十四条の四
<sup>art-64-4 · https://japanlaw.org/ja/corporation-tax-act/art-64-4 · https://japanlaw.org/l/340AC0000000034/art-64-4</sup>

      **第一項**  公共法人又は公益法人等である内国法人が普通法人又は協同組合等に該当することとなつた場合には、その内国法人のその該当することとなつた日（以下この項及び第三項において「移行日」という。）前の収益事業（公益法人等が行うものに限る。以下この項及び次項において同じ。）以外の事業から生じた所得の金額の累積額として政令で定めるところにより計算した金額（第三項において「累積所得金額」という。）又は当該移行日前の収益事業以外の事業から生じた欠損金額の累積額として政令で定めるところにより計算した金額（第三項において「累積欠損金額」という。）に相当する金額は、当該内国法人の当該移行日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-64-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-1</sup>
      In the case where a domestic corporation that is a public service corporation or a public interest corporation, etc. has come to fall under the category of an ordinary corporation or a cooperative, etc., the amount equivalent to the amount calculated, as specified by Cabinet Order, as the accumulated amount of income arising from a business other than its profit-making business (limited to that conducted by a public interest corporation, etc.; hereinafter the same applies in this paragraph and the following paragraph) prior to the day on which it came to fall under such category (hereinafter referred to as the "transition date" in this paragraph and paragraph (3)) (the amount is referred to as the "accumulated amount of income" in paragraph (3)) or to the amount calculated, as specified by Cabinet Order, as the accumulated amount of net operating loss arising from a business other than its profit-making business prior to the transition date (the amount is referred to as the "accumulated net operating loss" in paragraph (3)) is included in gross profits or deductible expenses, when calculating the amount of income of the domestic corporation for the business year containing the transition date.
      <sup>machine translation, not official</sup>

      **第二項**  公益法人等を被合併法人とし、普通法人又は協同組合等である内国法人を合併法人とする適格合併が行われた場合には、当該被合併法人の当該適格合併前の収益事業以外の事業から生じた所得の金額の累積額として政令で定めるところにより計算した金額（次項において「合併前累積所得金額」という。）又は当該適格合併前の収益事業以外の事業から生じた欠損金額の累積額として政令で定めるところにより計算した金額（次項において「合併前累積欠損金額」という。）に相当する金額は、当該内国法人の当該適格合併の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。
      <sup>art-64-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-2</sup>
      In the case where a qualified merger has been effected, with a public interest corporation, etc. as an acquired corporation and with a domestic corporation that is an ordinary corporation or a cooperative, etc. as an acquiring corporation, the amount equivalent to the amount calculated, as specified by Cabinet Order, as the accumulated amount of income arising from a business other than the acquired corporation's profit-making business prior to the qualified merger (referred to as the "accumulated amount of income prior to merger" in the following paragraph) or to the amount calculated, as specified by Cabinet Order, as the accumulated net operating loss arising from a business other than the profit-making business prior to the qualified merger (referred to as the "accumulated net operating loss prior to merger" in the following paragraph) is included in gross profits or deductible expenses, when calculating the amount of income of the domestic corporation for the business year containing the date of the qualified merger.
      <sup>machine translation, not official</sup>

      **第三項**  第一項の内国法人が公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第二十九条第一項若しくは第二項（公益認定の取消し）の規定によりこれらの規定に規定する公益認定を取り消されたことにより普通法人に該当することとなつた法人又は医療法（昭和二十三年法律第二百五号）第四十二条の三第一項（実施計画）に規定する実施計画に係る同項の認定を受けた医療法人である場合、前項の内国法人が公益社団法人又は公益財団法人を被合併法人とする同項に規定する適格合併に係る合併法人である場合その他の政令で定める場合に該当する場合における前二項の規定の適用については、移行日又は当該適格合併の日以後に公益の目的又は同条第一項に規定する救急医療等確保事業に係る業務の継続的な実施のために支出される金額として政令で定める金額に相当する金額は、政令で定めるところにより、累積所得金額若しくは合併前累積所得金額から控除し、又は累積欠損金額若しくは合併前累積欠損金額に加算する。
      <sup>art-64-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-3</sup>
      With regard to the application of the provisions of the preceding two paragraphs in the case where a domestic corporation set forth in paragraph (1) is a corporation that has come to fall under the category of an ordinary corporation due to the cancellation of its public interest corporation authorization as prescribed in Article 29, paragraph (1) and paragraph (2) (Cancellation of Public Interest Corporation Authorization) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006), pursuant to the provisions of paragraph (1) or paragraph (2) of the Article, or a medical care corporation that has obtained the approval under Article 42-3, paragraph (1) (Implementation Plans) of the Medical Care Act (Act No. 205 of 1948) for an implementation plan prescribed in that paragraph, in the case where a domestic corporation set forth in the preceding paragraph is an acquiring corporation involved in a qualified merger as prescribed in the paragraph, wherein a public interest incorporated association or public interest incorporated foundation is an acquired corporation, or any other case falling under the case specified by Cabinet Order, the amount equivalent to the amount specified by Cabinet Order as the amount which is to be paid for the purpose of public interest or for the continuous implementation of operations related to the emergency medical care, etc. securing projects prescribed in paragraph (1) of that Article on or after the transition date or the date of the qualified merger is deducted from the accumulated amount of income or accumulated amount of income prior to merger or is added to the accumulated net operating loss or accumulated net operating loss prior to merger, as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第四項**  前項の規定は、確定申告書に、同項に規定する政令で定める金額及びその計算に関する明細の記載があり、かつ、財務省令で定める書類の添付がある場合に限り、適用する。
      <sup>art-64-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-4</sup>
      The provisions of the preceding paragraph apply only in the case where a Final Return contains a detailed statement concerning the amount specified by Cabinet Order as prescribed in the paragraph and the calculation thereof, and is attached with documents as specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第五項**  税務署長は、前項の記載又は書類の添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、第三項の規定を適用することができる。
      <sup>art-64-4/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-5</sup>
      Even in the case where a tax return without entries for the matters or the attachment of documents set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (3), when they find any unavoidable grounds for the person's failure to make entries of such statement or to attach such documents.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第六項**  前二項に定めるもののほか、第三項に規定する政令で定める金額を支出した事業年度における処理その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-64-4/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-6</sup>
      Beyond what is provided for in the preceding two paragraphs, the disposition in the business year in which a domestic corporation has paid the amount specified by Cabinet Order as prescribed in paragraph (3), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-64-4/par-1: この項 → 法人税法 第六十四条の四第一項 (Article 64-4, paragraph (1)), art-64-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-1
- art-64-4/par-1: 第三項 → 法人税法 第六十四条の四第三項 (Article 64-4, paragraph (3)), art-64-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-3
- art-64-4/par-1: 次項 → 法人税法 第六十四条の四第二項 (Article 64-4, paragraph (2)), art-64-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-2
- art-64-4/par-2: 次項 → 法人税法 第六十四条の四第三項 (Article 64-4, paragraph (3)), art-64-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-3
- art-64-4/par-3: 公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第二十九条第一項 → e-Gov law 418AC0000000049, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- art-64-4/par-3: 第二項 → e-Gov law 418AC0000000049, 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — not held in this collection
- art-64-4/par-3: 医療法（昭和二十三年法律第二百五号）第四十二条の三第一項 → e-Gov law 323AC0000000205, 第四十二条の三第一項 (Article 42-3, paragraph (1)), art-42-3/par-1 — not held in this collection
- art-64-4/par-3: 第一項 → 法人税法 第六十四条の四第一項 (Article 64-4, paragraph (1)), art-64-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-1
- art-64-4/par-3: 前項 → 法人税法 第六十四条の四第二項 (Article 64-4, paragraph (2)), art-64-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-2
- art-64-4/par-4: 前項 → 法人税法 第六十四条の四第三項 (Article 64-4, paragraph (3)), art-64-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-3
- art-64-4/par-5: 前項 → 法人税法 第六十四条の四第四項 (Article 64-4, paragraph (4)), art-64-4/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-4
- art-64-4/par-5: 第三項 → 法人税法 第六十四条の四第三項 (Article 64-4, paragraph (3)), art-64-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-3
- art-64-4/par-6: 前二項 → 法人税法 第六十四条の四第四項 (Article 64-4, paragraph (4)), art-64-4/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-4
- art-64-4/par-6: 第一項から第三項まで → 法人税法 第六十四条の四第一項 (Article 64-4, paragraph (1)), art-64-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-1
- art-64-4/par-6: 前二項 → 法人税法 第六十四条の四第五項 (Article 64-4, paragraph (5)), art-64-4/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-5
- art-64-4/par-6: 第三項 → 法人税法 第六十四条の四第三項 (Article 64-4, paragraph (3)), art-64-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-3
- art-64-4/par-6: 第一項から第三項まで → 法人税法 第六十四条の四第二項 (Article 64-4, paragraph (2)), art-64-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-2

## Cited by

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

- 法人税法 第六十四条の四第一項 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-1
- 法人税法 第六十四条の四第二項 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-2
- 法人税法 第六十四条の四第三項 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-3
- 法人税法 第六十四条の四第四項 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-4
- 法人税法 第六十四条の四第五項 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-5
- 法人税法 第六十四条の四第六項 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-6
- 法人税法 附則第二十一条第一項（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-21/par-1
- 法人税法 附則第二十一条第二項（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-21/par-2
- 租税特別措置法 第六十七条第一項（社会保険診療報酬の所得の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/art-67/par-1

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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-20261008T111236-022, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-023, 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