法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(繰延資産の償却費の計算及びその償却の方法)
第三十二条  内国法人の各事業年度終了の時の繰延資産につきその償却費として第二十二条第三項（各事業年度の損金の額に算入する金額）の規定により当該事業年度の所得の金額の計算上損金の額に算入する金額は、その内国法人が当該事業年度においてその償却費として損金経理をした金額（以下この条において「損金経理額」という。）のうち、その繰延資産に係る支出の効果の及ぶ期間を基礎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「償却限度額」という。）に達するまでの金額とする。

Calculation of Depreciation Allowance of Deferred Assets and Depreciation Method
Article 32  With regard to deferred assets held by a domestic corporation as of the end of each business year, the amount to be included in deductible expenses as the depreciation allowance thereof in the calculation the amount of income for the business year, pursuant to the provisions of Article 22, paragraph (3) (The Amount to be Included in Deductible Expenses in Each Business Year), is to be the portion of the amount that the domestic corporation accounted for as a loss as the depreciation allowance in the business year (hereinafter referred to as the "amount accounted for as a loss" in this Article) up to the amount calculated as specified by Cabinet Order based on the period during which the expenses related to the deferred assets continued to affect the calculation (such calculated amount is referred to as the "maximum amount of depreciation" in the following paragraph).一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))

内国法人が、適格分社型分割、適格現物出資又は適格事後設立（以下この項及び次項において「適格分社型分割等」という。）により分割承継法人、被現物出資法人又は被事後設立法人（以下この項において「分割承継法人等」という。）に繰延資産（当該適格分社型分割等により当該分割承継法人等に移転する資産、負債又は契約（第四項において「資産等」という。）と関連を有するものに限る。）を引き継ぐ場合において、当該繰延資産について損金経理額に相当する金額を費用の額としたときは、当該費用の額とした金額（次項及び第六項において「期中損金経理額」という。）のうち、当該繰延資産につき当該適格分社型分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される償却限度額に相当する金額に達するまでの金額は、当該適格分社型分割等の日の属する事業年度（第六項において「分割等事業年度」という。）の所得の金額の計算上、損金の額に算入する。

In the case where, as a result of a qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution (hereinafter referred to as a "qualified company split by spin-off, etc." in this paragraph and the following paragraph), a domestic corporation hands over its deferred assets to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc.") (such deferred assets are limited to those related to assets, liabilities, or contracts (referred to as "assets, etc." in paragraph (4)) to be transferred as a result of the qualified company split by spin-off, etc. to the succeeding corporation in a company split, etc.), when the amount equivalent to the amount accounted for as a loss was accounted for as a loss with regard to the deferred assets, the portion of the amount accounted for as a loss (referred to as the "amount accounted for as a loss during the period" in the following paragraph and paragraph (6)) up to the amount equivalent to the maximum amount of depreciation calculated with regard to the deferred assets as prescribed in the preceding paragraph by deeming the day prior to the date of the qualified company split by spin-off, etc. to be the last day of the business year is included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc. (referred to as the "business year of the company split, etc." in paragraph (6)).一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))

前項の規定は、同項の内国法人が適格分社型分割等の日以後二月以内に期中損金経理額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。

The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted a document stating the amount accounted for as a loss during the period and other matters specified by Ordinance of the Ministry of Finance to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split by spin-off, etc.一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))

内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格組織再編成」という。）を行つた場合には、次の各号に掲げる適格組織再編成の区分に応じ、当該各号に定める繰延資産は、当該適格組織再編成の直前の帳簿価額により当該適格組織再編成に係る合併法人、分割承継法人、被現物出資法人又は被事後設立法人に引き継ぐものとする。

In the case where a domestic corporation has effected a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph), the deferred assets prescribed in the following items, in accordance with the category of qualified organizational restructuring listed in the relevant item, are to be succeeded to, at the book value as of immediately prior to the qualified organizational restructuring, by an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving post-formation contribution involved in the qualified organizational restructuring:一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))

前項（第二号ハに係る部分に限る。）の規定は、同項の内国法人が適格分割型分割等の日以後二月以内に同項の規定により分割承継法人等に引き継ぐものとされる同号ハに掲げる繰延資産の帳簿価額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。

The provisions of the preceding paragraph (limited to the part pertaining to item (ii), (c)) apply only in the case where the domestic corporation set forth in the paragraph has submitted a document stating the book value of the deferred assets listed in (c) of the item that are to be succeeded to by a succeeding corporation in a company split, etc. pursuant to the provisions of the preceding paragraph and other matters specified by Ordinance of the Ministry of Finance to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split by split-off, etc.一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))

損金経理額には、第一項の繰延資産につき同項の内国法人が償却費として損金経理をした事業年度（以下この項において「償却事業年度」という。）前の各事業年度における当該繰延資産に係る損金経理額（当該繰延資産が適格合併又は適格分割型分割（以下この項において「適格合併等」という。）により被合併法人又は分割法人（以下この項において「被合併法人等」という。）から引継ぎを受けたものである場合にあつては当該被合併法人等の当該適格合併等の日の前日の属する事業年度以前の各事業年度の損金経理額のうち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なかつた金額を、当該繰延資産が第二項に規定する適格分社型分割等により分割法人、現物出資法人又は事後設立法人（以下この項において「分割法人等」という。）から引継ぎを受けたものである場合にあつては当該分割法人等の分割等事業年度の期中損金経理額として帳簿に記載した金額及び分割等事業年度前の各事業年度の損金経理額のうち分割等事業年度以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なかつた金額を含む。以下この項において同じ。）のうち当該償却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なかつた金額を含むものとし、期中損金経理額には、第二項の内国法人の分割等事業年度前の各事業年度における同項の繰延資産に係る損金経理額のうち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なかつた金額を含むものとする。

Out of the amount accounted for as a loss for deferred assets set forth in paragraph (1) in each business year prior to the business year in which the domestic corporation set forth in the paragraph accounted for the amount as a loss with regard to the deferred assets (hereinafter referred to as the "business year of the depreciation" in this paragraph) (such amount accounted for includes, when the deferred assets were succeeded to from an acquired corporation or splitting corporation (hereinafter referred to as a "acquired corporation, etc." in this paragraph) as a result of a qualified merger or qualified company split by split-off (hereinafter referred to as a "qualified merger, etc." in this paragraph), the portion of the amount accounted for as a loss in each business year prior to the business year containing the day prior to the date of the qualified merger, etc. of the acquired corporation, etc. that was excluded from deductible expenses in the calculation of the amount of income for the business year, and when the deferred assets were succeeded to from a splitting corporation, corporation making a capital contribution in kind, or transferring corporation (hereinafter referred to as a "splitting corporation, etc." in this paragraph) as a result of a qualified company split by spin-off, etc. as prescribed in paragraph (2), the amount recorded in the books as the amount accounted for as a loss during the period in the business year of the company split, etc. of the splitting corporation, etc., and the portion of the amount accounted for as a loss in each business year prior to the business year of the company split, etc. that was excluded from deductible expenses in the calculation of the amount of income for each business year prior to the business year of the company split, etc.; hereinafter the same applies in this paragraph), the amount accounted for as a loss includes the amount excluded from deductible expenses in the calculation of the amount of income for each business year prior to the business year of the depreciation; and the amount accounted for as a loss during the period includes the portion of the amount accounted for as a loss for deferred assets set forth in paragraph (2) in each business year prior to the business year of the company split, etc. of the domestic corporation set forth in the paragraph that was excluded from deductible expenses in the calculation of the amount of income for the business year.一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))

前項の場合において、内国法人の繰延資産（適格合併により被合併法人から引継ぎを受けた繰延資産、第六十一条の十一第一項（連結納税の開始に伴う資産の時価評価損益）の規定の適用を受けた同項に規定する時価評価資産に該当する繰延資産その他の政令で定める繰延資産に限る。）につきその価額として帳簿に記載されていた金額として政令で定める金額が当該引継ぎの直前に当該被合併法人の帳簿に記載されていた金額、同条第一項の規定の適用を受けた直後の帳簿価額その他の政令で定める金額に満たない場合には、当該満たない部分の金額は、政令で定める事業年度前の各事業年度の損金経理額とみなす。

In the case referred to in the preceding paragraph, with regard to the deferred assets held by the domestic corporation (limited to deferred assets succeeded to from an acquired corporation as a result of a qualified merger, deferred assets falling under the category of assets evaluated by fair value prescribed in Article 61-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of Consolidated Taxation) to which the provisions of the paragraph were applied, and other deferred assets specified by Cabinet Order), in the case where the amount specified by Cabinet Order as the amount recorded in the books as their value is less than the amount recorded in the acquired corporation's books immediately prior to the succession, the book value immediately after the provisions of paragraph (1) of the Article were applied, or another amount as specified by Cabinet Order, the amount of the shortfall is deemed to be the amount accounted for as a loss in each business year prior to the business year specified by Cabinet Order.一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))

前各項に定めるもののほか、繰延資産の償却に関し必要な事項は、政令で定める。

Beyond what is provided for in the preceding paragraphs, necessary matters concerning the depreciation of deferred assets are specified by Cabinet Order.一  適格合併当該適格合併の直前の繰延資産(i)  qualified merger:Deferred assets as of immediately prior to the qualified merger; and二  適格分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この号及び次項において「適格分割型分割等」という。）　次に掲げる繰延資産イ 当該適格分割型分割等により分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次項において「分割承継法人等」という。）に移転する資産等と密接な関連を有する繰延資産として政令で定めるものロ 当該適格分社型分割、適格現物出資又は適格事後設立により分割承継法人、被現物出資法人又は被事後設立法人に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）ハ 当該適格分割型分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）(ii)  qualified company split by split-off, qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution(hereinafter referred to as a "qualified company split by split-off, etc." in this item and the following paragraph): The following deferred assets:(a)  Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "succeeding corporation in a company split, etc." in this item and the following paragraph) as a result of the qualified company split by split-off, etc.(b)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of the qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution and to which the provisions of paragraph (2) were applied (excluding those listed in (a))(c)  Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split by split-off, etc. (excluding those listed in (a) and (b))