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

(資産の評価損の損金不算入等)
第三十三条  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減額した場合には、その減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、損金の額に算入しない。

Exclusion of Asset Valuation Losses from Deductible Expenses
Article 33  In the case where a domestic corporation has revaluated its assets to reduce their book value, the amount of the reduction is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.

内国法人の有する資産（預金、貯金、貸付金、売掛金その他の債権（次項において「預金等」という。）を除く。）につき、災害による著しい損傷により当該資産の価額がその帳簿価額を下回ることとなつたこと、会社更生法又は金融機関等の更生手続の特例等に関する法律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その評価換えをする必要が生じたことその他の政令で定める事実が生じた場合において、その内国法人が当該資産の評価換えをして損金経理によりその帳簿価額を減額したときは、その減額した部分の金額のうち、その評価換えの直前の当該資産の帳簿価額とその評価換えをした日の属する事業年度終了の時における当該資産の価額との差額に達するまでの金額（これらの法律の規定に従つて行う評価換えの場合にあつては、その減額した部分の金額）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、損金の額に算入する。

With regard to a domestic corporation's assets (excluding deposits, savings, loans, accounts receivable, and other claims (referred to as "deposits, etc." in the following paragraph)), when [1]the value of the assets has fallen below their book value due to significant damages caused by a disaster, [2]it has become necessary to revaluate them pursuant to the provisions of the Corporate Reorganization Act or the Act on Special Measures, etc. of Reorganization Procedure of Financial Institutions, as an order on the confirmation of a reorganization plan has been rendered under these Acts, or [3]any other events specified by Cabinet Order have occurred, and when the domestic corporation has revaluated the assets and accounted for as a loss in order to reduce their book value, the portion of the amount of the reduction up to the difference between the book value of the assets as of immediately prior to the revaluation and the value of the assets as of the end of the business year containing the date of the revaluation (in the case where the assets were revaluated based on the provisions of those Acts, the amount of the reduction) is included in deductible expenses, 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（預金等その他政令で定める資産を除く。）の評価損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、損金の額に算入する。

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 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 loss of the assets (excluding deposits, etc. or other assets as specified by Cabinet Order) is included in deductible expenses, 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減額された金額を損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、その減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 reduced value due to revaluation was not included in deductible expenses, it is deemed that the book value of the assets was not reduced, 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損の額として政令で定める金額の損金算入に関する明細（次項において「評価損明細」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「評価損関係書類」という。）の添付がある場合（第二十五条第三項（資産の評価益の益金不算入等）に規定する資産につき同項に規定する評価益の額として政令で定める金額がある場合（次項において「評価益がある場合」という。）には、同条第五項に規定する評価益明細（次項において「評価益明細」という。）の記載及び同条第五項に規定する評価益関係書類（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 deductible expenses of the amount specified by Cabinet Order as the amount of valuation loss prescribed in the paragraph (referred to as a "detailed statement of the valuation loss" in the following paragraph) and is attached with the documents specified by Ordinance of the Ministry of Finance (referred to as "valuation loss-related documents" in the following paragraph) (when with regard to the assets prescribed in Article 25, paragraph (3) (Exclusion of Asset Valuation Gains, etc. from Gross Profits), there is any amount specified by Cabinet Order as the amount of valuation gain prescribed in the paragraph (such case is referred to as the "case where there is any valuation gain" in the following paragraph), only in the case where a tax return contains a detailed statement of the valuation gain prescribed in paragraph (5) of the Article (referred to as a "detailed statement of the valuation gain" in the following paragraph) and the valuation gain-related documents prescribed in paragraph (5) of the Article (referred to as "valuation gain-related documents" in the following paragraph)).

税務署長は、評価損明細（評価益がある場合には、評価損明細又は評価益明細）の記載又は評価損関係書類（評価益がある場合には、評価損関係書類又は評価益関係書類）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 loss (in the case where there is any valuation gain, without a detailed statement of the valuation loss or a detailed statement of the valuation gain) or without valuation loss-related documents (in the case where there is any valuation gain, without valuation loss-related documents or valuation gain-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.