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

(特定株主等によつて支配された欠損等法人の資産の譲渡等損失額の損金不算入)
第六十条の三  第五十七条の二第一項（ｄａｙｏｎｗｈｉｃｈｔｈｅｃｏｒｐｏｒａｔｉｏｎｂｅｃａｍｅｓｕｂｊｅｃｔｔｏｃｏｎｔｒｏｌ）に規定する欠損等法人（同項に規定する欠損等連結法人にあつては、同項に規定する特定支配日において第八十一条の九の二第一項（特定株主等によつて支配された欠損等連結法人の連結欠損金の繰越しの不適用）に規定する評価損資産その他政令で定める資産を有していたものに限る。以下この項及び次項において「欠損等法人」という。）の第五十七条の二第一項に規定する適用事業年度又は第八十一条の九の二第一項に規定する適用連結事業年度（以下この項において「適用事業年度等」という。）開始の日から同日以後三年を経過する日（その経過する日が第五十七条の二第一項に規定する特定支配日（当該欠損等連結法人にあつては、第八十一条の九の二第一項に規定する特定支配日）以後五年を経過する日後となる場合にあつては、同日）までの期間（当該期間に終了する各事業年度において、第六十一条の十一第一項（連結納税の開始に伴う資産の時価評価損益）若しくは第六十一条の十二第一項（連結納税への加入に伴う資産の時価評価損益）又は第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）の規定の適用を受ける場合には、当該適用事業年度等の開始の日から第六十一条の十一第一項に規定する連結開始直前事業年度若しくは第六十一条の十二第一項に規定する連結加入直前事業年度又は第六十二条の九第一項の規定の適用を受ける事業年度終了の日までの期間。以下この項及び次項において「適用期間」という。）において生ずる特定資産（当該欠損等法人が当該特定支配日において有する資産及び当該欠損等法人が当該適用事業年度等の開始の日以後に行われる第五十七条の二第一項に規定する他の者を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資又は同項第三号に規定する関連者を被合併法人、分割法人若しくは現物出資法人とする適格合併、適格分割若しくは適格現物出資により移転を受けた資産のうち、政令で定めるものをいう。以下この条において同じ。）の譲渡、評価換え、貸倒れ、除却その他これらに類する事由（以下この項において「譲渡等特定事由」という。）による損失の額（当該譲渡等特定事由が生じた日の属する事業年度の適用期間において生ずる特定資産の譲渡又は評価換えによる利益の額がある場合には、当該利益の額を控除した金額。第三項において「譲渡等損失額」という。）は、当該欠損等法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

Exclusion from Deductible Expenses of the Net Operating Losses on the Transfer of Assets of a Corporation Showing a Loss That Is Controlled by a Specified Shareholder
Article 60-3  With regard to a corporation showing a loss, etc. as prescribed in Article 57-2, paragraph (1) (Non-application of the Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.) (with regard to a consolidated corporation showing a loss, etc. as prescribed in the paragraph, limited to such a corporation that held assets with a valuation loss as prescribed in Article 81-9-2, paragraph (1) (Non-application of the Carryover of Consolidated Operating Losses by a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.) as of the specified day on which it became subject to control prescribed in Article 57-2, paragraph (1); hereinafter such corporation is referred to as a "corporation showing a loss, etc." in this paragraph and the following paragraph), in the case where, during the period from the first day of the applicable business year prescribed in Article 57-2, paragraph (1) or applicable consolidated business year prescribed in Article 81-9-2, paragraph (1) (hereinafter referred to as the "applicable business year, etc." in this paragraph) of the corporation showing a loss, etc. until the day on which three years have elapsed since the first day (in the case where the day on which three years have elapsed falls after the day on which five years have elapsed since the specified day on which the corporation became subject to control, the period until the day on which five years have elapsed), (in the case where each business year ending during the period is subject to the provisions of Article 61-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of Consolidated Taxation), Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in Consolidated Taxation), or Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by a Wholly Owned Subsidiary Corporation Involved in Non-qualified Share Exchange), during the period from the first day of the applicable business year, etc. until the last day of the business year immediately prior to the commencement of the consolidation prescribed in Article 61-11, paragraph (1), the business year immediately prior to participation in the consolidation prescribed in Article 61-12, paragraph (1), or the business year subject to the provisions of Article 62-9, paragraph (1); hereinafter referred to as the "applicable period" in this paragraph and the following paragraph), any net operating loss arises due to a transfer, revaluation, bad debts, removal, or any other equivalent grounds (hereinafter referred to as "specified grounds such as transfer" in this paragraph) of specified assets (meaning the portion specified by Cabinet Order of assets held by the corporation showing a loss, etc. as of the specified day on which it became subject to control and assets transferred to the corporation showing a loss, etc. as a result of a qualified company split or qualified contribution in kind, wherein the second person as prescribed in Article 57-2, paragraph (1) is a splitting corporation or corporation making a capital contribution in kind, or as a result of a qualified merger, qualified company split, or qualified contribution in kind, wherein a related person as prescribed in item (iii) of the paragraph is an acquired corporation, splitting corporation, or corporation making a capital contribution in kind; hereinafter the same applies in this Article), the net operating loss (in the case where there are any profits resulting from a transfer or revaluation of specified assets that arise during the applicable period of the business year containing the day on which the specified grounds such as the transfer occurred, the amount that remains after deducting the amount of profits) is excluded from deductible expenses, when calculating the amount of income of the corporation showing a loss, etc. for each business year.

欠損等法人がその適用期間内に自己を被合併法人、分割法人、現物出資法人又は事後設立法人とする適格合併、適格分割、適格現物出資又は適格事後設立（以下この条において「適格組織再編成」という。）によりその有する特定資産（第五十七条の二第一項に規定する評価損資産に該当するものに限る。）を当該適格組織再編成に係る合併法人、分割承継法人、被現物出資法人又は被事後設立法人（以下この条において「合併法人等」という。）に移転した場合には、当該合併法人等を前項の規定の適用を受ける欠損等法人とみなして、同項の規定を適用する。

In the case where a corporation showing a loss, etc. has transferred its specified assets (limited to those falling under the category of assets with a valuation loss as prescribed in Article 57-2, paragraph (1)), as a result of a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution (hereinafter referred to as a "qualified organizational restructuring" in this Article), wherein the corporation itself is an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or transferring corporation, to a merging corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "acquiring corporation, etc." in this Article), the provisions of the preceding paragraph apply by deeming that the acquiring corporation, etc. is a corporation showing a loss, etc. subject to the provisions of the paragraph.

前項の合併法人等が適格組織再編成により移転を受けた特定資産に係る譲渡等損失額の計算その他第一項の規定の適用に関し必要な事項は、政令で定める。

Necessary matters concerning the calculation of the net operating loss on the transfer of specified assets that an acquiring corporation set forth in the preceding paragraph has received as a result of a qualified organizational restructuring and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.