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(交換により取得した資産の圧縮額の損金算入)
第五十条  内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度において、一年以上有していた固定資産（当該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（以下この項及び第七項において「適格組織再編成」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人（以下この項及び第七項において「被合併法人等」という。）から移転を受けたもので、当該被合併法人等と当該内国法人の有していた期間の合計が一年以上であるものを含む。）で次の各号に掲げるものをそれぞれ他の者が一年以上有していた固定資産（当該他の者が適格組織再編成により被合併法人等から移転を受けたもので、当該被合併法人等と当該他の者の有していた期間の合計が一年以上であるものを含む。）で当該各号に掲げるもの（交換のために取得したと認められるものを除く。）と交換し、その交換により取得した当該各号に掲げる資産（以下この条において「取得資産」という。）をその交換により譲渡した当該各号に掲げる資産（以下この条において「譲渡資産」という。）の譲渡の直前の用途と同一の用途に供した場合において、その取得資産につき、その交換により生じた差益金の額として政令で定めるところにより計算した金額の範囲内でその帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、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。

Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange
Article 50  In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) has, in each business year, exchanged any of the following fixed assets that it had owned for one year or longer (including fixed assets that the domestic corporation had received from an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or transferring corporation (hereinafter referred to as a "acquired corporation, etc." in this paragraph and paragraph (7)) as a result of 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 and paragraph (7)) and that had been owned by the acquired corporation, etc. and the domestic corporation for one year or longer in total) with the relevant fixed assets listed as follows that other persons had owned for one year or longer (including fixed assets that the other persons had received from an acquired corporation, etc. as a result of qualified organizational restructuring and that had been owned by the acquired corporation, etc. and the other persons for one year or longer in total) (such fixed assets exclude those deemed to have been acquired for the purpose of exchanging them with other assets), and has used the following assets that it acquired through the exchange (hereinafter referred to as the "acquired assets" in this Article) for the same usage as that of the relevant assets listed as follows that it transferred through the exchange (hereinafter referred to as the "transferred assets" in this Article) immediately prior to the transfer, when the book value of the acquired assets has been reduced by accounting for losses within the limit of the amount calculated as specified by Cabinet Order as the amount of gain on the exchange, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year:一  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地の上に存する耕作に関する権利を含む。）(i)  land (including superficies and rights of lease for owning a building or structure and rights concerning cultivation on agricultural land as prescribed in Article 2, paragraph (1) (Definition) of the Agricultural Land Act (Act No. 229 of 1952);二  建物（これに附属する設備及び構築物を含む。）(ii)  a building (including the facilities and structures attached thereto);三  機械及び装置(iii)  machinery and equipment;四  船舶(iv)  a vessel; and五  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利を含む。）(v)  mining rights (including mining lease rights, rights of quarrying, or any other rights to dig or quarry soil and stone.

前項及び第五項の規定は、これらの規定の交換の時における取得資産の価額と譲渡資産の価額との差額がこれらの価額のうちいずれか多い価額の百分の二十に相当する金額を超える場合には、適用しない。

The provisions of the preceding paragraph and paragraph (5) do not apply in the case where the difference between the value of the acquired assets and that of the transferred assets at the time of an exchange set forth in these provisions exceeds 20 percent of the larger value of either of these.一  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地の上に存する耕作に関する権利を含む。）(i)  land (including superficies and rights of lease for owning a building or structure and rights concerning cultivation on agricultural land as prescribed in Article 2, paragraph (1) (Definition) of the Agricultural Land Act (Act No. 229 of 1952);二  建物（これに附属する設備及び構築物を含む。）(ii)  a building (including the facilities and structures attached thereto);三  機械及び装置(iii)  machinery and equipment;四  船舶(iv)  a vessel; and五  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利を含む。）(v)  mining rights (including mining lease rights, rights of quarrying, or any other rights to dig or quarry soil and stone.

第一項の規定は、確定申告書に同項に規定する減額した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。

The provisions of paragraph (1) apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount reduced as prescribed in the paragraph.一  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地の上に存する耕作に関する権利を含む。）(i)  land (including superficies and rights of lease for owning a building or structure and rights concerning cultivation on agricultural land as prescribed in Article 2, paragraph (1) (Definition) of the Agricultural Land Act (Act No. 229 of 1952);二  建物（これに附属する設備及び構築物を含む。）(ii)  a building (including the facilities and structures attached thereto);三  機械及び装置(iii)  machinery and equipment;四  船舶(iv)  a vessel; and五  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利を含む。）(v)  mining rights (including mining lease rights, rights of quarrying, or any other rights to dig or quarry soil and stone.

税務署長は、前項の記載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、第一項の規定を適用することができる。

Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.一  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地の上に存する耕作に関する権利を含む。）(i)  land (including superficies and rights of lease for owning a building or structure and rights concerning cultivation on agricultural land as prescribed in Article 2, paragraph (1) (Definition) of the Agricultural Land Act (Act No. 229 of 1952);二  建物（これに附属する設備及び構築物を含む。）(ii)  a building (including the facilities and structures attached thereto);三  機械及び装置(iii)  machinery and equipment;四  船舶(iv)  a vessel; and五  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利を含む。）(v)  mining rights (including mining lease rights, rights of quarrying, or any other rights to dig or quarry soil and stone.

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。）により取得資産（当該適格分社型分割等の日の属する事業年度開始の時から当該適格分社型分割等の直前の時までの期間内に、第一項に規定する交換により取得をし、譲渡資産の譲渡の直前の用途と同一の用途に供したものに限る。）を分割承継法人、被現物出資法人又は被事後設立法人に移転する場合において、当該取得資産につき、同項に規定する計算した金額に相当する金額の範囲内でその帳簿価額を減額したときは、当該減額した金額に相当する金額は、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。

In the case where a domestic corporation transfers, 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), any acquired assets (limited to assets that had been acquired through an exchange as prescribed in paragraph (1) during the period from the beginning of the business year containing the date of the qualified company split by spin-off, etc. to immediately prior to the qualified company split by spin-off, etc. and used for the same usage as that of the transferred assets immediately prior to the transfer) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation, when the book value of the acquired assets has been reduced to within the amount equivalent to the calculated amount prescribed in paragraph (1), the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.一  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地の上に存する耕作に関する権利を含む。）(i)  land (including superficies and rights of lease for owning a building or structure and rights concerning cultivation on agricultural land as prescribed in Article 2, paragraph (1) (Definition) of the Agricultural Land Act (Act No. 229 of 1952);二  建物（これに附属する設備及び構築物を含む。）(ii)  a building (including the facilities and structures attached thereto);三  機械及び装置(iii)  machinery and equipment;四  船舶(iv)  a vessel; and五  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利を含む。）(v)  mining rights (including mining lease rights, rights of quarrying, or any other rights to dig or quarry soil and stone.

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同項に規定する減額した金額に相当する金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 documents stating the amount equivalent to the reduced amount prescribed in the 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 spin-off, etc.一  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地の上に存する耕作に関する権利を含む。）(i)  land (including superficies and rights of lease for owning a building or structure and rights concerning cultivation on agricultural land as prescribed in Article 2, paragraph (1) (Definition) of the Agricultural Land Act (Act No. 229 of 1952);二  建物（これに附属する設備及び構築物を含む。）(ii)  a building (including the facilities and structures attached thereto);三  機械及び装置(iii)  machinery and equipment;四  船舶(iv)  a vessel; and五  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利を含む。）(v)  mining rights (including mining lease rights, rights of quarrying, or any other rights to dig or quarry soil and stone.

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が適格組織再編成により被合併法人等において第一項又は第五項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価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。

In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation has received the transfer of any of the fixed assets to which the provisions of paragraph (1) or paragraph (5) had been applied under an acquired corporation, etc. as a result of a qualified organizational restructuring, acquisition cost of the fixed assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.一  土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地の上に存する耕作に関する権利を含む。）(i)  land (including superficies and rights of lease for owning a building or structure and rights concerning cultivation on agricultural land as prescribed in Article 2, paragraph (1) (Definition) of the Agricultural Land Act (Act No. 229 of 1952);二  建物（これに附属する設備及び構築物を含む。）(ii)  a building (including the facilities and structures attached thereto);三  機械及び装置(iii)  machinery and equipment;四  船舶(iv)  a vessel; and五  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利を含む。）(v)  mining rights (including mining lease rights, rights of quarrying, or any other rights to dig or quarry soil and stone.