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(資産の評価益の益金不算入等)
第二十五条  内国法人がその有する資産の評価換えをしてその帳簿価額を増額した場合には、その増額した部分の金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。

Exclusion of Asset Valuation Gains from Gross Profits
Article 25  In the case where a domestic corporation has revaluated its assets to increase their book value, the amount of the increase is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.

内国法人がその有する資産につき会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定による更生計画認可の決定があつたことによりこれらの法律の規定に従つて行う評価換えその他政令で定める評価換えをしてその帳簿価額を増額した場合には、その増額した部分の金額は、前項の規定にかかわらず、これらの評価換えをした日の属する事業年度の所得の金額の計算上、益金の額に算入する。

In the case where an order on the confirmation of a reorganization plan has been rendered for a domestic corporation under the Corporate Reorganization Act (Act No. 154 of 2002) or the Act on Special Measures, etc. of Reorganization Procedure of Financial Institutions and the domestic corporation has revaluated its assets as specified in these Acts or has revaluated its assets otherwise as specified in Cabinet Order to increase their book value, the amount of the increase is included in gross profits, when calculating the amount of income for the business year containing the date of the revaluation, notwithstanding the provisions of the preceding paragraph.

内国法人について民事再生法（平成十一年法律第二百二十五号）の規定による再生計画認可の決定があつたことその他これに準ずる政令で定める事実が生じた場合において、その内国法人がその有する資産の価額につき政令で定める評定を行つているときは、その資産（政令で定めるものを除く。）の評価益の額として政令で定める金額は、第一項の規定にかかわらず、これらの事実が生じた日の属する事業年度の所得の金額の計算上、益金の額に算入する。

In the case where an order on the confirmation of a rehabilitation plan has been rendered for a domestic corporation under the Civil Rehabilitation Act (Act No. 225 of 1999) or any equivalent event as specified by Cabinet Order has occurred, when the domestic corporation evaluates the value of its assets as specified by Cabinet Order, the amount specified by Cabinet Order as a valuation gain on the assets (excluding those specified by Cabinet Order) is included in gross profits, when calculating the amount of income for the business year containing the date of any of such events, notwithstanding the provisions of paragraph (1).

第一項の規定の適用があつた場合において、同項の評価換えにより増額された金額を益金の額に算入されなかつた資産については、その評価換えをした日の属する事業年度以後の各事業年度の所得の金額の計算上、当該資産の帳簿価額は、その増額がされなかつたものとみなす。

In the case where the provisions of paragraph (1) were applied, with regard to the assets whose increased value due to revaluation was not included in gross profits, it is deemed that the book value of the assets has not increased, when calculating the amount of income for each business year after the business year containing the date of the revaluation.

第三項の規定は、確定申告書に同項に規定する評価益の額として政令で定める金額の益金算入に関する明細（次項において「評価益明細」という。）の記載があり、かつ、財務省令で定める書類（次項において「評価益関係書類」という。）の添付がある場合（第三十三条第三項（資産の評価損の損金不算入等）に規定する資産につき同項に規定する評価損の額として政令で定める金額がある場合（次項において「評価損がある場合」という。）には、同条第五項に規定する評価損明細（次項において「評価損明細」という。）の記載及び同条第五項に規定する評価損関係書類（次項において「評価損関係書類」という。）の添付がある場合に限る。）に限り、適用する。

The provisions of paragraph (3) apply only in the case where a tax return contains a detailed statement concerning the inclusion in gross profits of the amount specified by Cabinet Order as the amount of the valuation gain prescribed in the paragraph (referred to as a "detailed statement of the valuation gain" in the following paragraph) and is attached with documents specified by Ordinance of the Ministry of Finance (referred to as "valuation gain-related documents" in the following paragraph) (when with regard to the assets prescribed in Article 33, paragraph (3) (Exclusion of Asset Valuation Losses, etc. from Deductible Expenses), there is any amount specified by Cabinet Order as the amount of valuation loss prescribed in the paragraph (such case is referred to as the "case where there is any valuation loss" in the following paragraph), only in the case where a tax return contains a detailed statement of the valuation loss prescribed in paragraph (5) of the Article (referred to as a "detailed statement of the valuation loss" in the following paragraph) and the valuation loss-related documents prescribed in paragraph (5) of the Article (referred to as "valuation loss-related documents" in the following paragraph)).

税務署長は、評価益明細（評価損がある場合には、評価益明細又は評価損明細）の記載又は評価益関係書類（評価損がある場合には、評価益関係書類又は評価損関係書類）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、当該記載又は当該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。

Even in the case where a tax return has been filed without a detailed statement of the valuation gain (in the case where there is any valuation loss, without a detailed statement of the valuation gain or a detailed statement of the valuation loss) or without valuation gain-related documents (in the case where there is any valuation loss, without valuation gain-related documents or valuation loss-related documents), 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 a statement or to attach such documents.

前三項に定めるもののほか、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。

Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.