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

(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)
第五十八条  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（第五十七条第一項（青色申告書を提出した事業年度の欠損金の繰越し）又は第八十条（欠損金の繰戻しによる還付）の規定の適用があるものを除く。）のうち、棚卸資産、固定資産又は政令で定める繰延資産について震災、風水害、火災その他政令で定める災害により生じた損失に係るもので政令で定めるもの（以下この条において「災害損失欠損金額」という。）があるときは、当該災害損失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、当該災害損失欠損金額に相当する金額が当該災害損失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（当該災害損失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五十七条第一項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 Due to a Disaster in the Business Year When a Blue Return Has Not Been Filed
Article 58  When a domestic corporation that files a tax return 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 to which the provisions of Article 57, paragraph (1) (Carryover of Losses in a Business Year When a Blue Return Has Been Filed) or Article 80 (Refund by Carryback of Loss) apply) and such net operating loss includes any amount specified by Cabinet Order that relates to the loss of inventories, fixed assets or deferred assets specified by Cabinet Order that was caused by an earthquake, storm and flood, fire or any other disaster as specified by Cabinet Order (hereinafter referred to as the " net operating loss caused by a disaster" in this Article), the amount equivalent to the net operating loss caused by a disaster is included in deductible expenses, when calculating the amount of income for the relevant each business year;provided, however, that in the case where the amount equivalent to the net operating loss caused by a disaster 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 net operating loss caused by a disaster 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 57, paragraph (1), 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  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（第五十七条第九項第一号イからハまで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災害損失欠損金額(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 in Article 57, paragraph (9), item (i), (a) through (c)) with itself as a 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 caused by a disaster that arose in each business year prior to the business year containing the preceding day;二  連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度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、同号イ及びロ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災害損失欠損金額(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 in Article 57, paragraph (9), item (ii), (a) or (b)) with itself as an acquired corporation in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii), the business year containing the day preceding the date of the merger:The net operating loss caused by a disaster that arose in each business year prior to the business year; 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（連結事業年度の意義）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（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災害損失欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded under Article 4-5, paragraph (1) or paragraph (2) (Rescission of Approval for Consolidated Taxation), 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) (Meaning of Consolidated Business Year), each business year after the last consolidated business year:The net operating loss caused by a disaster that arose in each business year prior to the consolidated business year.

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（第三項において「合併類似適格分割型分割」という。）をいう。以下この条において同じ。）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（以下この項において「前七年内事業年度」という。）において生じた災害損失欠損金額（当該被合併法人等が災害損失欠損金額の生じた前七年内事業年度について第六項に規定する損失の額の計算に関する明細を記載した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災害損失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を除く。以下この項において「未処理災害損失欠損金額」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災害損失欠損金額は、それぞれ当該未処理災害損失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災害損失欠損金額にあつては、当該合併等事業年度の前事業年度）において生じた災害損失欠損金額とみなす。

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 paragraph (3)); hereinafter the same applies in this Article) has been effected, when an acquired corporation or splitting corporation (hereinafter referred to as a "acquired corporation, etc." in this paragraph) involved in the qualified merger, etc. shows any net operating loss caused by a disaster that arose in each business year 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 amount is limited to the net operating loss caused by a disaster only in the case where the acquired corporation, etc. has filed a tax return containing a detailed statement concerning the calculation of the net operating loss prescribed in paragraph (6) for the business year within preceding seven years when the loss arose 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; hereinafter referred to as the "amount of unappropriated loss caused by a disaster" 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) of an acquiring corporation or succeeding corporation in a company split (hereinafter referred to as a "acquiring corporation, etc." in this paragraph) involved in the qualified merger, etc., the amount of unappropriated loss caused by a disaster that arose in the business year within preceding seven years is deemed to be the net operating loss caused by a disaster 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 respective unappropriated loss caused by a disaster arose (or the amount of unappropriated loss caused by a disaster 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 caused by a disaster that arose in the business year preceding the business year of the merger, etc.).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（第五十七条第九項第一号イからハまで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災害損失欠損金額(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 in Article 57, paragraph (9), item (i), (a) through (c)) with itself as a 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 caused by a disaster that arose in each business year prior to the business year containing the preceding day;二  連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度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、同号イ及びロ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災害損失欠損金額(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 in Article 57, paragraph (9), item (ii), (a) or (b)) with itself as an acquired corporation in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii), the business year containing the day preceding the date of the merger:The net operating loss caused by a disaster that arose in each business year prior to the business year; 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（連結事業年度の意義）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（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災害損失欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded under Article 4-5, paragraph (1) or paragraph (2) (Rescission of Approval for Consolidated Taxation), 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) (Meaning of Consolidated Business Year), each business year after the last consolidated business year:The net operating loss caused by a disaster that arose in each business year prior to the consolidated business year.

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災害損失欠損金額は、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 caused by a disaster that arose in each business year prior to the business year is deemed not to exist.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（第五十七条第九項第一号イからハまで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災害損失欠損金額(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 in Article 57, paragraph (9), item (i), (a) through (c)) with itself as a 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 caused by a disaster that arose in each business year prior to the business year containing the preceding day;二  連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度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、同号イ及びロ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災害損失欠損金額(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 in Article 57, paragraph (9), item (ii), (a) or (b)) with itself as an acquired corporation in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii), the business year containing the day preceding the date of the merger:The net operating loss caused by a disaster that arose in each business year prior to the business year; 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（連結事業年度の意義）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（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災害損失欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded under Article 4-5, paragraph (1) or paragraph (2) (Rescission of Approval for Consolidated Taxation), 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) (Meaning of Consolidated Business Year), each business year after the last consolidated business year:The net operating loss caused by a disaster that arose in each business year prior to the consolidated business year.

次の各号に規定する場合には、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、当該各号に定める災害損失欠損金額は、ないものとする。

In the case prescribed in any of the following items, 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 caused by a disaster as prescribed in the relevant item is deemed not to exist: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（第五十七条第九項第一号イからハまで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災害損失欠損金額(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 in Article 57, paragraph (9), item (i), (a) through (c)) with itself as a 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 caused by a disaster that arose in each business year prior to the business year containing the preceding day;二  連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度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、同号イ及びロ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災害損失欠損金額(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 in Article 57, paragraph (9), item (ii), (a) or (b)) with itself as an acquired corporation in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii), the business year containing the day preceding the date of the merger:The net operating loss caused by a disaster that arose in each business year prior to the business year; 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（連結事業年度の意義）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（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災害損失欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded under Article 4-5, paragraph (1) or paragraph (2) (Rescission of Approval for Consolidated Taxation), 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) (Meaning of Consolidated Business Year), each business year after the last consolidated business year:The net operating loss caused by a disaster that arose in each business year prior to the consolidated business year.

連結子法人である内国法人が、第五十七条第十項に規定する連結法人単体事業年度において当該内国法人を第二項に規定する合併法人等とする適格合併等（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災害損失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。）を行つた場合には、当該非支配法人の同項に規定する未処理災害損失欠損金額については、同項の規定は、適用しない。

In the case where the domestic corporation, which is a consolidated subsidiary corporation, has effected a qualified merger, etc. (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 caused by a disaster 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)) with itself as an acquiring corporation, etc. as prescribed in the paragraph in the single consolidated corporation's business year prescribed in Article 57, paragraph (10), the provisions of paragraph (2) do not apply to the amount of unappropriated loss caused by a disaster as prescribed in the paragraph of the uncontrolled corporation.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（第五十七条第九項第一号イからハまで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災害損失欠損金額(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 in Article 57, paragraph (9), item (i), (a) through (c)) with itself as a 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 caused by a disaster that arose in each business year prior to the business year containing the preceding day;二  連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度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、同号イ及びロ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災害損失欠損金額(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 in Article 57, paragraph (9), item (ii), (a) or (b)) with itself as an acquired corporation in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii), the business year containing the day preceding the date of the merger:The net operating loss caused by a disaster that arose in each business year prior to the business year; 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（連結事業年度の意義）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（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災害損失欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded under Article 4-5, paragraph (1) or paragraph (2) (Rescission of Approval for Consolidated Taxation), 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) (Meaning of Consolidated Business Year), each business year after the last consolidated business year:The net operating loss caused by a disaster that arose in each business year prior to the consolidated business year.

第一項の規定は、同項の内国法人が災害損失欠損金額（第二項の規定により当該内国法人の災害損失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第一項に規定する損失の額の計算に関する明細を記載した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（第二項の規定により当該内国法人の災害損失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 a domestic corporation set forth in the paragraph filed a tax return containing a detailed statement concerning the calculation of the net operating loss prescribed in paragraph (1) for the business year in which the net operating loss arose caused by a disaster (excluding the amount deemed to be the net operating loss caused by a disaster of the domestic corporation under paragraph (2)) 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 caused by a disaster of the domestic corporation under paragraph (2), only in the case where the domestic corporation filed a tax return for the business year of the merger, etc. set forth in paragraph (2) and filed a tax return thereafter on a continuous basis).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（第五十七条第九項第一号イからハまで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災害損失欠損金額(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 in Article 57, paragraph (9), item (i), (a) through (c)) with itself as a 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 caused by a disaster that arose in each business year prior to the business year containing the preceding day;二  連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度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、同号イ及びロ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災害損失欠損金額(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 in Article 57, paragraph (9), item (ii), (a) or (b)) with itself as an acquired corporation in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii), the business year containing the day preceding the date of the merger:The net operating loss caused by a disaster that arose in each business year prior to the business year; 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（連結事業年度の意義）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（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災害損失欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded under Article 4-5, paragraph (1) or paragraph (2) (Rescission of Approval for Consolidated Taxation), 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) (Meaning of Consolidated Business Year), each business year after the last consolidated business year:The net operating loss caused by a disaster that arose in each business year prior to the consolidated business year.

第二項の合併法人等が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五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 an acquiring corporation, etc. set forth in paragraph (2) is a corporation established as a result of a qualified merger, etc., necessary matters concerning the application of the provisions of paragraph (1) and the application of other provisions of the paragraph to paragraph (5) are specified by Cabinet Order.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（第五十七条第九項第一号イからハまで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災害損失欠損金額(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 in Article 57, paragraph (9), item (i), (a) through (c)) with itself as a 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 caused by a disaster that arose in each business year prior to the business year containing the preceding day;二  連結子法人である当該内国法人が第五十七条第九項第二号に規定する最初連結親法人事業年度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、同号イ及びロ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災害損失欠損金額(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 in Article 57, paragraph (9), item (ii), (a) or (b)) with itself as an acquired corporation in the consolidated parent corporation's first business year prescribed in Article 57, paragraph (9), item (ii), the business year containing the day preceding the date of the merger:The net operating loss caused by a disaster that arose in each business year prior to the business year; 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（連結事業年度の意義）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（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災害損失欠損金額(iii)  in the case where a domestic corporation which is a consolidated corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayer) rescinded under Article 4-5, paragraph (1) or paragraph (2) (Rescission of Approval for Consolidated Taxation), 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) (Meaning of Consolidated Business Year), each business year after the last consolidated business year:The net operating loss caused by a disaster that arose in each business year prior to the consolidated business year.