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

(青色申告書を提出した事業年度の欠損金の繰越し)
第五十七条  確定申告書を提出する内国法人の各事業年度開始の日前七年以内に開始した事業年度において生じた欠損金額（この項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある場合には、当該欠損金額に相当する金額は、当該各事業年度の所得の金額の計算上、損金の額に算入する。ただし、当該欠損金額に相当する金額が当該欠損金額につき本文の規定を適用しないものとして計算した場合における当該各事業年度の所得の金額（当該欠損金額の生じた事業年度前の事業年度において生じた欠損金額に相当する金額で本文又は第五十八条第一項（青色申告書を提出しなかつた事業年度の災害による損失金の繰越し）の規定により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るものがある場合には、当該損金の額に算入される金額を控除した金額）を超える場合は、その超える部分の金額については、この限りでない。

Carryover of Losses in a Business Year When a Blue Return Has Been Filed
Article 57  In the case where a domestic corporation that files a final return form shows any net operating loss that arose in a business year starting within seven years prior to the first day of each of its business years (such amount excludes the amount that was included in deductible expenses in the calculation of the amount of income for the business year prior to each relevant business year under this paragraph and the amount that was used as the basis of the calculation of the amount to be refunded under Article 80 (Refund by Carryback of Loss)), the amount equivalent to the loss is included in deductible expenses, when calculating the amount of income for each relevant business year;provided, however, that in the case where the amount equivalent to the loss exceeds the amount of income for each relevant business year calculated without applying the provisions of the main clause to the loss (in the case where there is any amount which is equivalent to any loss that had arisen in a business year prior to the business year when the loss arose and which is to be included in deductible expenses when calculating the amount of income for each relevant business year under the main clause or Article 58, paragraph (1) (Carryover of Losses Due to a Disaster in a Business Year When a Blue Return Has Not Been Filed), exceeds the amount that remains after deducting the amount to be included in deductible expenses from the calculated income), the provisions of the main clause do not apply to the amount of the excess.一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

適格合併等（適格合併又は合併に類する分割型分割として政令で定めるもののうち適格分割型分割に該当するもの（以下この条において「合併類似適格分割型分割」という。）をいう。以下この項及び次項において同じ。）が行われた場合において、当該適格合併等に係る被合併法人又は分割法人（以下この項及び次項において「被合併法人等」という。）の当該適格合併等の日前七年以内に開始した各事業年度（以下この項及び次項において「前七年内事業年度」という。）において生じた欠損金額（当該被合併法人等が当該欠損金額（この項又は第六項の規定により当該被合併法人等の欠損金額とみなされたものを含み、第五項又は第九項の規定によりないものとされたものを除く。次項、第四項及び第八項において同じ。）の生じた前七年内事業年度について青色申告書である確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該欠損金額に限るものとし、前項の規定により当該被合併法人等の前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。以下この項において「未処理欠損金額」という。）があるときは、当該適格合併等に係る合併法人又は分割承継法人（以下この項及び次項において「合併法人等」という。）の当該適格合併等の日の属する事業年度（以下この項及び次項において「合併等事業年度」という。）以後の各事業年度における前項の規定の適用については、当該前七年内事業年度において生じた未処理欠損金額は、それぞれ当該未処理欠損金額の生じた前七年内事業年度開始の日の属する当該合併法人等の各事業年度（当該合併法人等の合併等事業年度開始の日以後に開始した当該被合併法人等の当該前七年内事業年度において生じた未処理欠損金額にあつては、当該合併等事業年度の前事業年度）において生じた欠損金額とみなす。

In the case where a qualified merger, etc. (meaning a qualified merger or what is specified by Cabinet Order as a company split by split-off categorized into a merger that falls under the category of a qualified company split by split-off (hereinafter referred to as a "quasi-merger qualified company split by split-off" in this Article); hereinafter the same applies in this paragraph and the following paragraph) has been effected, when an acquired corporation or splitting corporation (hereinafter referred to as a "acquired corporation, etc." in this paragraph and the following paragraph) involved in the qualified merger, etc. shows any net operating loss that arose in each of the business years starting within seven years prior to the date of the qualified merger, etc. (hereinafter referred to as a "business year within preceding seven years") (such net operating loss is limited to the net operating loss only in the case where the acquired corporation, etc. has filed a final return in a blue return for the business year within preceding seven years when the loss arose (such loss includes a loss which was deemed to be that of the acquired corporation, etc. under this paragraph or paragraph (6) and exclude a loss which was deemed not to exist under paragraph (5) or paragraph (9); the same applies in the following paragraph, paragraph (4), and paragraph (9)) or meets any other requirements as specified by Cabinet Order, and excludes the amount included in deductible expenses when calculating the amount of income for a business year within preceding seven years of the acquired corporation, etc. under the preceding paragraph and the amount used as the basis of the calculation of the amount to be refunded under Article 80; hereinafter referred to as the "amount of unappropriated loss" in this paragraph), with regard to the application of the provisions of the preceding paragraph in each business year after the business year containing the date of the qualified merger, etc. (hereinafter referred to as the "business year of the merger, etc." in this paragraph and the following paragraph) of an acquiring corporation or succeeding corporation in a company split (hereinafter referred to as a "acquiring corporation, etc." in this paragraph and the following paragraph) involved in the qualified merger, etc., the amount of unappropriated loss that arose in the business year within preceding seven years is deemed to be the net operating loss that arose in each business year of the acquiring corporation, etc. containing the first day of the business years within preceding seven years when the amount of the respective unappropriated loss arose (or the amount of the unappropriated loss that arose in the business year within preceding seven years of the acquired corporation, etc. starting on or after the first day of the business year of the merger, etc. of the acquiring corporation, etc. is deemed to be the net operating loss that arose in the business year preceding the business year of the merger, etc.).一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

適格合併等に係る被合併法人等と合併法人等（当該合併法人等が当該適格合併等により設立された法人である場合にあつては、当該適格合併等に係る他の被合併法人等。第一号において同じ。）との間に特定資本関係（いずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める関係をいう。以下この項及び第五項において同じ。）があり、かつ、当該特定資本関係が当該合併法人等の当該適格合併等に係る合併等事業年度開始の日の五年前の日以後に生じている場合において、当該適格合併等が共同で事業を営むための適格合併等として政令で定めるものに該当しないときは、前項に規定する未処理欠損金額には、当該被合併法人等の次に掲げる欠損金額を含まないものとする。

In the case where an acquired corporation, etc. and an acquiring corporation, etc. involved in a qualified merger, etc. (in the case where the acquiring corporation, etc. is a corporation established as a result of the qualified merger, etc., another acquired corporation, etc. involved in the qualified merger, etc.; the same applies in item (i)) have a specified capital relationship (meaning a relationship whereby one of the corporations directly or indirectly holds 50 percent or more of the total number or total amount of the other corporation's issued shares or capital contributions (excluding the shares that the second corporation holds in itself and the capital contributions made thereby) or any other relationship as specified by Cabinet Order; hereinafter the same applies in this paragraph and paragraph (5)), and the specified capital relationship occurred on or after the day five years prior to the first day of the business year of the merger, etc. pertaining to the qualified merger, etc. of the acquiring corporation, etc., when the qualified merger, etc. does not fall under the category that is specified by Cabinet Order as a qualified merger, etc. for the purpose of conducting business jointly, the amount of unappropriated loss prescribed in the preceding paragraph does not include the following loss of the acquired corporation, etc.:一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

合併類似適格分割型分割に係る分割法人の当該合併類似適格分割型分割の日の属する事業年度以後の各事業年度における第一項の規定の適用については、当該事業年度前の各事業年度において生じた欠損金額は、ないものとする。

With regard to the application of the provisions of paragraph (1) in each business year of a splitting corporation involved in a quasi-merger qualified company split by split-off after the business year containing the date of the quasi-merger qualified company split by split-off, the net operating loss that arose in each business year prior to the business year is deemed not to exist.一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

第一項の内国法人と特定資本関係法人（当該内国法人との間に特定資本関係がある法人をいう。以下この項において同じ。）との間で当該内国法人を合併法人、分割承継法人又は被現物出資法人とする適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）が行われ、かつ、当該特定資本関係が当該内国法人の当該適格合併等の日の属する事業年度（以下この項において「合併等事業年度」という。）開始の日の五年前の日以後に生じている場合において、当該適格合併等が共同で事業を営むための適格合併等として政令で定めるものに該当しないときは、当該内国法人の当該合併等事業年度以後の各事業年度における第一項の規定の適用については、当該内国法人の同項に規定する欠損金額（第二項又は次項の規定により当該内国法人の欠損金額とみなされたものを含み、この項又は第九項の規定によりないものとされたものを除く。以下この項において同じ。）のうち次に掲げる欠損金額は、ないものとする。

In the case where a qualified merger, qualified company split, or qualified contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) has been effected between a domestic corporation set forth in paragraph (1) and a corporation with a specified capital relationship (meaning a corporation that has a specified capital relationship with the domestic corporation; hereinafter the same applies in this paragraph), with the domestic corporation as an acquiring corporation, succeeding corporation in a company split, or corporation receiving a capital contribution in kind, and the specified capital relationship occurred on or after the day five years prior to the first day of the business year containing the date of the qualified merger, etc. (hereinafter referred to as the "business year of the merger, etc." in this paragraph) of the domestic corporation, when the qualified merger, etc. does not fall under the category that is specified by Cabinet Order as a qualified merger, etc. for the purpose of conducting business jointly, with regard to the application of the provisions of paragraph (1) in each business year of the domestic corporation after the business year of the merger, etc., the following loss out of the amount of the domestic corporation's loss prescribed in the paragraph (including the amount deemed to be the amount of the domestic corporation's loss under paragraph (2) or the following paragraph and excluding the amount deemed not to exist under this paragraph or paragraph (9); hereinafter the same applies in this paragraph) is deemed not to exist:一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

内国法人が、当該内国法人を分割法人とする分割型分割（連結法人である当該内国法人が連結親法人事業年度（第十五条の二第一項（連結事業年度の意義）に規定する連結親法人事業年度をいう。以下この項及び第九項において同じ。）開始の日の翌日からその終了の日までの間に行うものに限る。）を行つた場合又は第四条の五第二項（連結納税の承認の取消し）の規定により第四条の二（連結納税義務者）の承認を取り消された場合（連結親法人にあつては当該連結親法人を被合併法人とする合併を行つたことにより当該承認を取り消された場合を、連結子法人にあつては連結親法人事業年度開始の日に当該連結子法人を被合併法人とする合併を行つたことにより当該承認を取り消された場合を除く。）若しくは第四条の五第三項の承認を受けた場合（以下この項において「承認の取消し等の場合」という。）において、当該分割型分割の日の前日の属する事業年度開始の日前七年以内に開始した各連結事業年度又は当該承認の取消し等の場合の最終の連結事業年度終了の日の翌日の属する事業年度開始の日前七年以内に開始した各連結事業年度において生じた当該内国法人の連結欠損金個別帰属額（第八十一条の九第五項（連結欠損金の繰越し）に規定する連結欠損金個別帰属額をいう。以下この項及び次項において同じ。）があるときは、当該前日の属する事業年度又は当該翌日の属する事業年度以後の各事業年度における第一項の規定の適用については、当該連結欠損金個別帰属額は、当該連結欠損金個別帰属額が生じた連結事業年度開始の日の属する当該内国法人の事業年度において生じた欠損金額とみなす。

In the case where a domestic corporation has effected a company split by split-off with the domestic corporation as a splitting corporation (limited to a company split by split-off that the domestic corporation, which is a consolidated corporation, effects during the period from the day following the first day of the consolidated parent corporation's business year (meaning the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year); hereinafter the same applies in this paragraph and paragraph (9)) to the last day thereof), or in the case where a domestic corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded pursuant to the provisions of Article 4-5, paragraph (2) (Rescission of Approval for Consolidated Taxation) (with regard to a consolidated parent corporation, excluding the case where it has had the approval rescinded as a result of having effected a merger with the consolidated parent corporation as an acquired corporation, and with regard to a consolidated subsidiary corporation, excluding the case where it has had the approval rescinded as a result of having effected a merger with the consolidated subsidiary corporation as an acquired corporation as of the first day of the consolidated parent corporation's business year), or where a domestic corporation has obtained approval set forth in Article 4-5, paragraph (3) (hereinafter referred to as the "case of the rescission, etc. of approval" in this paragraph), when there is any individually attributed amount of consolidated operating loss (meaning the individually attributed amount of consolidated operating loss prescribed in Article 81-9, paragraph (5) (Carryover of Consolidated Operating Loss); hereinafter the same applies in this paragraph and the following paragraph) of the domestic corporation that arose in each business year starting within seven years prior to the first day of the business year containing the day preceding the date of the company split by split-off or in each consolidated business year starting within seven years prior to the first day of the business year containing the day following the last day of the final consolidated business year in the case of the rescission, etc. of approval, with regard to the application of the provisions of paragraph (1) in each business year after the business year containing the preceding day or the business year containing the following day, the individually attributed amount of consolidated operating loss is deemed to be the net operating loss that arose in the domestic corporation's business year that contains the first day of the consolidated business year in which the individually attributed amount of consolidated operating loss arose.一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

適格合併に係る被合併法人が連結法人（連結子法人にあつては、連結事業年度終了の日の翌日に当該連結子法人を被合併法人とする適格合併を行うものに限る。）である場合又は合併類似適格分割型分割に係る分割法人が連結法人（当該連結法人の連結事業年度終了の日の翌日に当該連結法人を分割法人とする合併類似適格分割型分割を行うものに限る。）である場合には、これらの連結法人の当該適格合併又は合併類似適格分割型分割の日前七年以内に開始した各連結事業年度において生じたこれらの連結法人の連結欠損金個別帰属額を第二項に規定する前七年内事業年度において生じた欠損金額と、連結確定申告書を青色申告書である確定申告書と、その連結欠損金個別帰属額が生じた連結事業年度を当該被合併法人又は分割法人の事業年度とみなして、同項及び第三項の規定を適用する。

In the case where an acquired corporation involved in a qualified merger is a consolidated corporation (with regard to a consolidated subsidiary corporation, limited to a consolidated subsidiary corporation that effects a qualified merger, with itself as an acquired corporation, as of the day following the last day of a consolidated business year) or where a splitting corporation involved in a quasi-merger qualified company split by split-off is a consolidated corporation (limited to a consolidated corporation that effects a quasi-merger qualified company split by split-off, with itself as a splitting corporation, as of the day following the last day of its consolidated business year), the provisions of paragraph (2) and paragraph (3) apply by deeming the individually attributed amount of consolidated operating loss of such consolidated corporation that arose in each consolidated business year starting within seven years prior to the date of the qualified merger or quasi-merger qualified company split by split-off of such consolidated corporation to be the net operating loss that arose in a business year within preceding seven years as prescribed in paragraph (2), deeming a consolidated tax return to be a blue return, and deeming the consolidated business year in which the individually attributed amount of consolidated operating loss arose to be the business year of the acquired corporation or splitting corporation.一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

前項に規定する場合において、同項の適格合併又は合併類似適格分割型分割に係る被合併法人又は分割法人となる連結法人に同項に規定する各連結事業年度前の各事業年度で第二項に規定する前七年内事業年度に該当する事業年度において生じた欠損金額があるときは、当該欠損金額については、同項の規定は、適用しない。

In the case prescribed in the preceding paragraph, when a consolidated corporation that becomes an acquired corporation or splitting corporation involved in a qualified merger or quasi-merger qualified company split by split-off set forth in the paragraph shows any net operating loss that arose in each business year prior to each consolidated business year, as prescribed in the paragraph, that falls under a business year within preceding seven years as prescribed in paragraph (2), the provisions of the paragraph do not apply to the net operating loss.一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

次の各号に規定する場合に該当する場合には、第一項の内国法人の当該各号に掲げる事業年度における同項の規定の適用については、当該各号に定める欠損金額は、ないものとする。

In the case falling under any of the following cases, with regard to the application of the provisions of paragraph (1) in a business year listed in the relevant item of a domestic corporation set forth in the paragraph, the net operating loss prescribed in the relevant item is deemed not to exist:一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

連結子法人である内国法人が、連結法人単体事業年度（当該内国法人が当該内国法人を分割法人とする分割型分割（前項第一号イ又はハに掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度又は当該内国法人が第四条の五第二項（第四号又は第五号に係る部分に限る。）の規定により第四条の二の承認を取り消された場合のその取り消された日の前日の属する事業年度をいう。）において次の各号に規定する場合に該当する場合には、当該各号に掲げる欠損金額については、当該各号に定める規定は、適用しない。

In the case where a domestic corporation which is a consolidated subsidiary corporation falls under any of the following cases in the single consolidated corporation's business year (in the case where the domestic corporation has effected a company split by split-off (excluding those listed in item (i), (a) or (c) of the preceding paragraph) with itself as a splitting corporation, meaning the business year containing the day preceding the date of the company split by split-off, and in the case where the domestic corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (2) (limited to the part pertaining to item (iv) or item (v)), meaning the business year containing the day preceding the date of the rescission), the provisions prescribed in each of the following items do not apply to the net operating loss listed in the relevant item:一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

第一項の規定は、同項の内国法人が欠損金額（第二項又は第六項の規定により当該内国法人の欠損金額とみなされたものを除く。）の生じた事業年度について青色申告書である確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合（これらの規定により当該内国法人の欠損金額とみなされたものにつき第一項の規定を適用する場合にあつては、第二項の合併等事業年度又は第六項に規定する最終の連結事業年度終了の日の翌日の属する事業年度の確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合）に限り、適用する。

The provisions of paragraph (1) apply only in the case where the domestic corporation set forth in the paragraph filed a final return with a blue return for the business year in which the net operating loss (excluding the amount deemed to be the net operating loss of the domestic corporation under paragraph (2) or paragraph (6)) arose and filed a tax return thereafter on a continuous basis (in the case of applying the provisions of paragraph (1) to the amount deemed to be the net operating loss of the domestic corporation under paragraph (2) or paragraph (6), only in the case where the domestic corporation filed a tax return for the business year containing the day following the last day of the business year of the merger, etc. set forth in paragraph (2) or the final consolidated business year prescribed in paragraph (6) and filed a tax return thereafter on a continuous basis).一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).

第二項の合併法人等が同項の適格合併等により設立された法人である場合における第一項の規定の適用その他同項から第十項まで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 the acquiring corporation, etc. set forth in paragraph (2) is a corporation that was established as a result of a qualified merger, etc. as set forth in the paragraph, necessary matters concerning the application of the provisions of paragraph (1) and the application of the other provisions of the paragraph to paragraph (10) are specified by Cabinet Order.一  当該被合併法人等の特定資本関係事業年度（当該被合併法人等と当該合併法人等との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額（当該被合併法人等において第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the acquired corporation, etc. prior to the business year under specified capital relationship (meaning the business year in which the specified capital relationship occurred between the acquired corporation, etc. and the acquiring corporation, etc.; the same applies in the following item) that falls under a business year within preceding seven years (excluding the amount that the acquired corporation, etc. has included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount that it has used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); and二  当該被合併法人等の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項（特定資産に係る譲渡等損失額の損金不算入）に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the acquired corporation, etc. after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2) (Exclusion of the Net Operating Losses on the Transfer of Specified Assets from Deductible Expenses)一  当該内国法人の特定資本関係事業年度（当該内国法人と当該特定資本関係法人との間に当該特定資本関係が生じた日の属する事業年度をいう。次号において同じ。）前の各事業年度で前七年内事業年度（当該合併等事業年度開始の日前七年以内に開始した各事業年度をいう。以下この項において同じ。）に該当する事業年度において生じた欠損金額（第一項の規定により前七年内事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条の規定により還付を受けるべき金額の計算の基礎となつたものを除く。次号において同じ。）(i)  the net operating loss that arose in each business year of the domestic corporation prior to the business year under specified capital relationship (meaning the business year containing the day on which the specified capital relationship occurred between the domestic corporation and the corporation with a specified capital relationship; the same applies in the following item) that falls under a business year within preceding seven years (meaning each business year starting within seven years prior to the first day of the business year of the merger, etc.; hereinafter the same applies in this paragraph) (such net operating loss excludes the amount included in deductible expenses in the calculation of the amount of income for a business year within preceding seven years under paragraph (1) and the amount used as the basis of the calculation of the amount to be refunded under Article 80; the same applies in the following item); or二  当該内国法人の特定資本関係事業年度以後の各事業年度で前七年内事業年度に該当する事業年度において生じた欠損金額のうち第六十二条の七第二項に規定する特定資産譲渡等損失額に相当する金額から成る部分の金額として政令で定める金額(ii)  the portion of the net operating loss that arose in each business year of the domestic corporation after the business year under specified capital relationship that falls under a business year within preceding seven years, which is specified by Cabinet Order as the amount of the portion of the loss consisting of the amount equivalent to the net operating loss on transfer of specified assets prescribed in Article 62-7, paragraph (2).一  連結法人である当該内国法人が当該内国法人を分割法人とする分割型分割（次に掲げるものを除く。）を行つた場合の当該分割型分割の日の前日の属する事業年度以後の各事業年度　当該前日の属する事業年度前の各事業年度において生じた欠損金額（当該各事業年度において第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。以下この項において同じ。）イ 連結親法人事業年度開始の日に行う分割型分割ロ 連結親法人又は第八十一条の九第二項第二号に規定する連結子法人である当該内国法人が最初の連結親法人事業年度開始の日の翌日からその終了の日までの間に行う分割型分割ハ 第四条の三第六項（連結納税の承認の申請）に規定する連結申請特例年度開始の日の翌日から同項の規定の適用を受けて行つた同条第一項の申請につき第四条の二の承認を受ける日の前日までの間に行う分割型分割(i)  in the case where a domestic corporation which is a consolidated corporation has effected a company split by split-off (excluding any of the company split by split-offs listed as follows), with itself as the splitting corporation, each business year after the business year containing the day preceding the date of the company split by split-off: The net operating loss that arose in each business year prior to the business year containing the preceding day (including the amount that was deemed to be the net operating loss that arose in each business year prior to each of the business years, under paragraph (2) or paragraph (6), in each of the business years; hereinafter the same applies in this paragraph):(a)  A company split by split-off that the domestic corporation effects on the first day of the consolidated parent corporation's business year(b)  A company split by split-off that the consolidated parent corporation or the domestic corporation, which is a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii), effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof(c)  A company split by split-off that the domestic corporation effects during the period from the day following the first day of the first year of the application for the approval of consolidation as prescribed in Article 4-3, paragraph (6) (Application for Approval for Consolidated Taxation) to the day preceding the day on which the domestic corporation obtains the approval set forth in Article 4-2 for the application set forth in Article 4-3, paragraph (1) that it filed under the provisions of Article 4-3, paragraph (6);二  連結子法人である当該内国法人が最初の連結親法人事業年度（当該内国法人が第四条の三第九項第一号又は第十一項第一号に掲げる法人である場合には最初の連結親法人事業年度の翌連結親法人事業年度とし、当該内国法人が連結親法人事業年度において連結親法人との間に第四条の二に規定する完全支配関係を有することとなつた同条に規定する他の内国法人（同号に掲げる法人を除く。）である場合には当該完全支配関係を有することとなつた日から当該連結親法人事業年度終了の日までの期間とする。以下この号において「最初連結親法人事業年度」という。）において当該内国法人を被合併法人とする合併（当該内国法人との間に連結完全支配関係がある他の連結法人を合併法人とするものに限るものとし、次に掲げるものを除く。）を行つた場合の当該合併の日の前日の属する事業年度当該事業年度前の各事業年度において生じた欠損金額イ 最初連結親法人事業年度開始の日に行う合併ロ 第八十一条の九第二項第二号に規定する連結子法人を被合併法人とする合併で最初連結親法人事業年度開始の日の翌日からその終了の日までの間に行うもの(ii)  in the case where a domestic corporation which is a consolidated subsidiary corporation has effected a merger (limited to a merger, wherein another consolidated corporation which has a consolidated full controlling interest in the domestic corporation is an acquiring corporation, and excluding any of the mergers listed as follows), with itself as an acquired corporation, in the consolidated parent corporation's first business year (in the case where the domestic corporation is a corporation listed in Article 4-3, paragraph (9), item (i) or Article 4-3, paragraph (11), item (i), in the consolidated parent corporation's business year following the consolidated parent corporation's first business year, and in the case where the domestic corporation is another domestic corporation as prescribed in Article 4-2 that has come to have a full controlling interest as prescribed in the Article in the consolidated parent corporation in the consolidated parent corporation's business year (excluding a corporation listed in the item), during the period from the day on which the domestic corporation came to have the full controlling interest to the last day of the consolidated parent corporation's business year; hereinafter referred to as the "consolidated parent corporation's first business year" in this item), the business year containing the day preceding the date of the merger:The net operating loss that arose in each business year prior to the business year(a)  A merger that the domestic corporation effects on the first day of the consolidated parent corporation's first business year(b)  A merger that the domestic corporation effects during the period from the day following the first day of the consolidated parent corporation's first business year to the last day thereof, wherein a consolidated subsidiary corporation as prescribed in Article 81-9, paragraph (2), item (ii) is an acquired corporation; or三  連結法人である当該内国法人が第十五条の二第一項に規定する最初連結事業年度終了の日後に第四条の五第一項若しくは第二項の規定により第四条の二の承認を取り消された場合又は第四条の五第三項の承認を受けた場合の最終の連結事業年度後の各事業年度当該連結事業年度前の各事業年度において生じた欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 rescinded under Article 4-5, paragraph (1) or paragraph (2), or has obtained the approval set forth in Article 4-5, paragraph (3) after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1), each business year after the final consolidated business year:The net operating loss that arose in each business year prior to the consolidated business year.一  当該内国法人を第二項に規定する合併法人等とする同項に規定する適格合併等（当該内国法人との間に連結完全支配関係がない法人（連結欠損金額とみなされる欠損金額を有する法人として政令で定める法人を除く。以下この項において「非支配法人」という。）を第二項に規定する被合併法人等とするものに限る。）を行つた場合における当該非支配法人の同項に規定する未処理欠損金額同項及び第三項(i)  in the case where a domestic corporation has effected a qualified merger, etc. as prescribed in paragraph (2) with itself as an acquiring corporation, etc. as prescribed in the paragraph (limited to a qualified merger, etc., wherein a corporation which does not have a consolidated full controlling interest in the domestic corporation (excluding a corporation specified by Cabinet Order as a corporation that shows any loss deemed to be the amount of consolidated operating loss; hereinafter referred to as an "uncontrolled corporation" in this paragraph) is an acquired corporation, etc. as prescribed in paragraph (2)), the amount of the uncontrolled corporation's unappropriated loss prescribed in the paragraph:Paragraph (2) and paragraph (3); and二  当該内国法人を合併法人又は分割承継法人とする第五項の適格合併又は適格分割（非支配法人を被合併法人又は分割法人とするものに限る。）を行つた場合における当該内国法人の同項に規定する欠損金額同項(ii)  in the case where a domestic corporation has effected a qualified merger or qualified company split set forth in paragraph (5) with itself as an acquiring corporation or succeeding corporation in a company split (limited to a qualified merger or qualified company split, wherein an uncontrolled corporation is an acquired corporation or splitting corporation), the amount of the domestic corporation's loss prescribed in the paragraph:Paragraph (5).