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(有価証券の譲渡益又は譲渡損の益金又は損金算入)
第六十一条の二  内国法人が有価証券の譲渡（当該有価証券が合併、分割又は適格現物出資により合併法人、分割承継法人又は被現物出資法人に移転する場合における当該移転を除く。以下この条において同じ。）をした場合には、その譲渡に係る譲渡利益額（第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額をいう。）は、その譲渡に係る契約をした日（その譲渡が剰余金の配当その他の財務省令で定める事由によるものである場合には、当該剰余金の配当の効力が生ずる日その他の財務省令で定める日）の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。

Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
Article 61-2  In the case where a domestic corporation has transferred any securities (excluding the case where the securities have been transferred to an acquiring corporation, succeeding corporation in a company split, or corporation receiving a capital contribution in kind as a result of a merger, company split, or qualified contribution in kind; hereinafter the same applies in this Article), capital gain (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter) or capital loss (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former) on the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the day on which a contract for the transfer was concluded (in the case where the transfer was due to payment of a dividend of surplus or on any other grounds specified by Ordinance of the Ministry of Finance, containing the day on which the dividend of surplus became effective or any other day as specified by the Ordinance of the Ministry of Finance):一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が旧株（当該内国法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した法人の合併（当該法人の株主等に合併法人の株式又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式を除く。以下この条において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある法人の株式のいずれか一方の株式以外の資産（当該株主等に対する第二条第十二号の八（定義）に規定する剰余金の配当等として交付された金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）により当該株式の交付を受けた場合における前項の規定の適用については、同項第一号に掲げる金額は、当該旧株の当該合併の直前の帳簿価額に相当する金額とする。

In the case where a domestic corporation has received the delivery of old shares (meaning shares (including capital contributions; hereinafter the same applies in this Article) held by the domestic corporation) as a result of a merger of the corporation that had issued the old shares (such merger is limited to a merger in which shareholders, etc. of the corporation have not received the delivery of assets other than either of an acquiring corporation's shares or shares of a corporation that has a relationship with an acquiring corporation as specified by Cabinet Order as a relationship whereby the corporation holds the whole of the issued shares of or capital contributions to the acquiring corporation (excluding the shares that the acquiring corporation holds in itself and the capital contributions made thereby; hereinafter referred to as "issued shares, etc." in this Article) (such assets exclude monies or other assets delivered as dividends, etc. of surplus to the shareholders, etc. and monies or other assets to be delivered to the shareholders, etc. who oppose the merger as the consideration based on their demand that their shares be purchased from them as prescribed in Article 2, item (xii)-8 (Definitions)), with regard to the application of the provisions of the preceding paragraph, the amount listed in item (i) of the paragraph is deemed to be the amount equivalent to the book value of the old shares as of immediately prior to the merger.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

合併法人は、第二十四条第二項に規定する場合においても、その有する同項に規定する抱合株式に対し同項に規定する株式割当等を受けたものとみなして、前二項の規定を適用する。

The provisions of the preceding two paragraphs apply by deeming that an acquiring corporation has received the allotment of shares, etc. as prescribed in Article 24, paragraph (2) for its tie-in shares prescribed in the paragraph even in the case prescribed in the paragraph.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が旧株（当該内国法人が有していた株式をいう。以下この項において同じ。）を発行した法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合には、当該旧株のうち当該分割型分割により当該分割承継法人に移転した資産及び負債に対応する部分の譲渡を行つたものとみなして、第一項の規定を適用する。この場合において、その分割型分割（分割法人の株主等に分割承継法人の株式又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人（以下この項において「親法人」という。）の株式のいずれか一方の株式以外の資産（当該株主等に対する第二条第十二号の八に規定する剰余金の配当等として交付された同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付されなかつたもの（以下この項において「金銭等不交付分割型分割」という。）を除く。）により分割承継法人の株式その他の資産の交付を受けたときにおける第一項の規定の適用については、同項第二号に掲げる金額は、その旧株の当該分割型分割の直前の帳簿価額を基礎として政令で定めるところにより計算した金額（以下この項において「分割純資産対応帳簿価額」という。）とし、その分割型分割（金銭等不交付分割型分割に限る。）により分割承継法人の株式又は親法人の株式の交付を受けたときにおける第一項の規定の適用については、同項各号に掲げる金額は、いずれもその旧株の当該分割型分割の直前の分割純資産対応帳簿価額とする。

In the case where a domestic corporation has received, as a result of a company split by split-off effected by the corporation that had issued old shares (meaning shares held by the domestic corporation; hereinafter the same applies in this paragraph), the delivery of shares of the succeeding corporation in a company split or other assets, the provisions of paragraph (1) apply by deeming that the domestic corporation has transferred the portion of the old shares corresponding to the assets and liabilities transferred to the succeeding corporation in a company split as a result of the company split by split-off.In this case, with regard to the application of the provisions of paragraph (1) where the domestic corporation has received the delivery of shares of the succeeding corporation in a company split or other assets, as a result of the company split by split-off (excluding a company split by split-off in which the shareholders, etc. of a splitting corporation have not received the delivery of assets other than either of the shares of a succeeding corporation in a company split or the shares of a corporation that has a relationship with a succeeding corporation in a company split as specified by Cabinet Order as a relationship whereby the corporation holds the whole of the issued shares, etc. of the succeeding corporation in a company split (hereinafter referred to as the "parent corporation" in this paragraph) (such assets exclude monies or other assets other than assets as a consideration for a split as prescribed in Article 2, item (xii)-9 that have been delivered as dividends, etc. of surplus as prescribed in item (xii)-8 of the Article to the shareholders, etc.) (hereinafter such company split by split-off is referred to as a "company split by split-off without delivery of monies, etc." in this paragraph)), the amount listed in paragraph (1), item (ii) is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the old shares as of immediately prior to the company split by split-off (hereinafter such calculated amount is referred to as the "book value corresponding to split net assets"); and with regard to the application of paragraph (1) where the domestic corporation has received the delivery of shares of the succeeding corporation in a company split or shares of the parent corporation, as a result of the company split by split-off (limited to a company split by split-off without the delivery of monies, etc.), the amounts listed in the items of paragraph (1) is deemed to be the book values corresponding to split net assets of the old shares as of immediately prior to the company split by split-off.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が第六十二条の二第二項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ）の規定により同項に規定する株主等に同項に規定する株式又は合併親法人株式を交付したものとされる場合における第一項の規定の適用については、同項各号に掲げる金額は、いずれも同条第二項に規定する政令で定める金額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation is deemed to have delivered shares or the acquiring parent corporation's shares as prescribed in Article 62-2, paragraph (2) (Succession of Assets, etc. at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off) to the shareholders, etc. prescribed in the paragraph as prescribed in the paragraph, the amounts listed in the items of paragraph (1) are deemed to be the amounts equivalent to those specified by Cabinet Order as prescribed in paragraph (2) of the Article.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が自己を分割法人とする適格分割型分割により当該適格分割型分割に係る分割承継法人の株式又は第二条第十二号の十一に規定する分割承継親法人株式（第八項において「分割承継親法人株式」という。）を当該内国法人の株主等に交付した場合における第一項の規定の適用については、同項各号に掲げる金額は、いずれも第六十二条の二第三項に規定する政令で定める金額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a qualified company split by split-off with itself as a splitting corporation, shares of a succeeding corporation in a company split involved in the qualified company split by split-off or shares of a succeeding parent corporation in a company split as prescribed in Article 2, item (xii)-11 (referred to as "shares of a succeeding parent corporation in a company split" in paragraph (8)) to its shareholders, etc., the amounts listed in the items of paragraph (1) are deemed to be the amounts equivalent to those specified by Cabinet Order as prescribed in Article 62-2, paragraph (3).一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が自己を合併法人とする適格合併により第二条第十二号の八に規定する合併親法人株式を交付した場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該合併親法人株式の当該適格合併の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a qualified merger with itself as an acquiring corporation, the acquiring parent corporation's shares as prescribed in Article 2, item (xii)-8, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the acquiring parent corporation's shares as of immediately prior to the qualified merger.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が自己を分割承継法人とする適格分割により分割承継親法人株式を交付した場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該分割承継親法人株式の当該適格分割の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a qualified company split with itself as a succeeding corporation in a company split, shares of a succeeding parent corporation in a company split, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the shares of a succeeding parent corporation in a company split as of immediately prior to the qualified company split.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が旧株（当該内国法人が有していた株式をいう。）を発行した法人の行つた株式交換（当該法人の株主に株式交換完全親法人の株式又は株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式のいずれか一方の株式以外の資産（当該株主に対する剰余金の配当として交付された金銭その他の資産及び株式交換に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）により当該株式の交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧株の当該株式交換の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of a share exchange effected by the corporation that had issued old shares (meaning shares held by the domestic corporation) (such share exchange excludes a share exchange in which the shareholders, etc. of the corporation have not received the delivery of assets other than either of the shares of a wholly owning parent corporation in a share exchange or the shares of a corporation that has a relationship with a wholly owning parent corporation in a share exchange as specified by Cabinet Order as a relationship whereby the corporation holds the whole of the issued shares, etc. of the wholly owning parent corporation in a share exchange (such assets exclude monies or other assets delivered as a dividend of surplus to the shareholders and monies or other assets to be delivered to the shareholders who oppose the share exchange as the consideration based on their demand that their shares be purchased from them)), the delivery of the shares, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old shares as of immediately prior to the share exchange.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が自己を株式交換完全親法人とする適格株式交換により第二条第十二号の十六に規定する株式交換完全支配親法人株式を交付した場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該株式交換完全支配親法人株式の当該適格株式交換の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has delivered, as a result of a qualified share exchange with itself as a wholly owning parent corporation in a share exchange, shares of a wholly owning parent corporation in a share exchange as prescribed in Article 2, item (xii)-16, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the shares of a wholly owning parent corporation as of immediately prior to the share exchange.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が旧株（当該内国法人が有していた株式をいう。）を発行した法人の行つた株式移転（当該法人の株主に株式移転完全親法人の株式以外の資産（株式移転に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）により当該株式の交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧株の当該株式移転の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of a share transfer effected by the corporation that had issued old shares (meaning shares held by the domestic corporation) (such share transfer excludes a share transfer in which the shareholders, etc. of the corporation have not received the delivery of assets other than shares of a wholly owning parent corporation in a share transfer (such assets exclude monies or other assets to be delivered to the shareholders who oppose the share transfer as the consideration based on their demand that their shares be purchased from them)), the delivery of the shares, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old shares as of immediately prior to the share transfer.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人がその有する新株予約権（新株予約権付社債を含む。以下この項において「旧新株予約権等」という。）を発行した法人を被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人とする合併、分割、株式交換又は株式移転（以下この項において「合併等」という。）により当該旧新株予約権等に代えて当該合併等に係る合併法人、分割承継法人、株式交換完全親法人又は株式移転完全親法人の新株予約権（新株予約権付社債を含む。）のみの交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧新株予約権等の当該合併等の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of a merger, company split, share exchange or share transfer (hereinafter referred to as a "merger, etc." in this paragraph), wherein the corporation, which had issued share options (including bonds with share options; hereinafter referred to as "old share options, etc." in this paragraph) that the domestic corporation holds, is an acquired corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer, the delivery of only share options (including bonds with share options) of an acquiring corporation, succeeding corporation in a company split, wholly owning parent corporation in a share exchange, or wholly owning parent corporation in a share transfer, in lieu of the old share options involved in the merger, etc., the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old share options as of immediately prior to the merger, etc.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が旧株（当該内国法人が有していた株式をいう。）を発行した法人の行つた組織変更（当該法人の株主等に当該法人の株式のみが交付されたものに限る。）に際して当該法人の株式の交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧株の当該組織変更の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, upon an entity conversion effected by the corporation that had issued old shares (meaning shares held by the domestic corporation) (such entity conversion is limited to that in which only shares of the corporation have been delivered to its shareholders, etc.), the delivery of shares of the corporation, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old shares as of immediately prior to the organizational change.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が次の各号に掲げる有価証券を当該各号に定める事由により譲渡をし、かつ、当該事由により当該各号に規定する取得をする法人の株式又は新株予約権の交付を受けた場合（当該交付を受けた株式又は新株予約権の価額が当該譲渡をした有価証券の価額とおおむね同額となつていないと認められる場合を除く。）における第一項の規定の適用については、同項第一号に掲げる金額は、当該各号に掲げる有価証券の当該譲渡の直前の帳簿価額（第四号に掲げる有価証券にあつては、同号の新株予約権付社債の当該譲渡の直前の帳簿価額）に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has transferred securities as listed in the following items on any of the grounds prescribed in the relevant item and has received the delivery of the shares or share options of a corporation that has made the acquisition as prescribed in the relevant item on the grounds (excluding the case where it is deemed that the value of the shares or share options received is not close to the value of the transferred securities), the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the securities listed in the relevant item as of immediately prior to the transfer (with regard to securities listed in item (iv), equivalent to the book value of the bonds with share options set forth in the item as of immediately prior to the transfer):一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が旧受益権（当該内国法人が有していた集団投資信託の受益権をいう。）に係る信託の併合（当該集団投資信託の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものに限る。）により当該受益権の交付を受けた場合における第一項の規定の適用については、同項第一号に掲げる金額は、当該旧受益権の当該信託の併合の直前の帳簿価額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received, as a result of the consolidation of trusts related to old beneficial rights (meaning beneficial rights of a group investment trust held by the domestic corporation) (such consolidation of trusts is limited to that in which beneficiaries of the group investment trust have not received the delivery of assets other than the beneficial rights of a new trust involved in the consolidation of trusts (such assets exclude monies or other assets to be delivered to the beneficiaries who oppose the consolidation of trusts as the consideration based on their demand that their shares be purchased from them)), the delivery of the beneficial rights, the amount listed in paragraph (1), item (i) is deemed to be the amount equivalent to the book value of the old beneficiary rights as of immediately prior to the consolidation of trusts.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が旧受益権（当該内国法人が有していた集団投資信託の受益権をいう。以下この項において同じ。）に係る信託の分割により承継信託（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける信託をいう。以下この項において同じ。）の受益権その他の資産の交付を受けた場合には、当該旧受益権のうち当該信託の分割により当該承継信託に移転した資産及び負債に対応する部分の譲渡を行つたものとみなして、第一項の規定を適用する。この場合において、その信託の分割（分割信託（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する信託をいう。）の受益者に承継信託の受益権以外の資産（信託の分割に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されたもの（以下この項において「金銭等交付分割」という。）に限る。）により承継信託の受益権その他の資産の交付を受けたときにおける第一項の規定の適用については、同項第二号に掲げる金額は、その旧受益権の当該信託の分割の直前の帳簿価額を基礎として政令で定めるところにより計算した金額（以下この項において「分割純資産対応帳簿価額」という。）とし、その信託の分割（金銭等交付分割を除く。）により承継信託の受益権の交付を受けたときにおける第一項の規定の適用については、同項各号に掲げる金額は、いずれもその旧受益権の当該信託の分割の直前の分割純資産対応帳簿価額とする。

In the case where a domestic corporation has received, as a result of the split of a trust related to old beneficial rights (meaning the beneficial rights of a group investment trust held by the domestic corporation; hereinafter the same applies in this paragraph), the delivery of the beneficial rights of a succeeding trust (meaning a trust that receives the transfer of a part of the trust property of another trust holding the same trustee as a result of a trust split; hereinafter the same applies in this paragraph) or other assets, the provisions of paragraph (1) apply by deeming that the domestic corporation has transferred the portion of the old beneficial rights corresponding to the assets and liabilities transferred to the succeeding trust as a result of the trust split.In this case, with regard to the application of the provisions of paragraph (1) where the domestic corporation has received the delivery of the beneficial rights of a succeeding trust or other assets, as a result of the trust split (limited to a trust split in which beneficiaries of the split trust (meaning a trust that transfers, as a result of a trust split, a part of its trust property as the trust property of another trust holding the same trustee or a new trust) have received the delivery of assets other than the beneficial rights of a succeeding trust (such assets exclude monies or other assets to be delivered to the beneficiaries who oppose the trust split as the consideration based on their demand that their shares be purchased from them) (hereinafter such trust split is referred to as a "trust split with delivery of monies, etc." in this paragraph)), the amount listed in paragraph (1), item (ii)is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the old beneficial rights as of immediately prior to the trust split (hereinafter such calculated amount is referred to as the "book value corresponding to split net assets"); and with regard to the application of paragraph (1) where the domestic corporation has received the delivery of the beneficial rights of a succeeding trust, as a result of the trust split (excluding a trust split with delivery of monies, etc.), the amounts listed in the items of paragraph (1) is deemed to be the book values corresponding to split net assets of the old beneficial rights as of immediately prior to the trust split.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が所有株式（当該内国法人が有する株式をいう。）を発行した法人の第二十四条第一項第三号に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この項において「払戻し等」という。）として金銭その他の資産の交付を受けた場合における第一項の規定の適用については、同項第二号に掲げる金額は、当該所有株式の払戻し等の直前の帳簿価額を基礎として政令で定めるところにより計算した金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received the delivery of monies or other assets as a Return of the capital or the distribution of residual assets due to the dissolution of a corporation that had issued shares that the domestic corporation holds as prescribed in Article 24, paragraph (1), item (iii) (hereinafter referred to as a "refund, etc." in this paragraph), the amount listed in paragraph (1), item (ii) is deemed to be the amount calculated, as specified by Cabinet Order, based on the book value of the shares as of immediately prior to the refund, etc.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人がその出資（口数の定めがないものに限る。以下この項において「所有出資」という。）を有する法人の出資の払戻し（以下この項において「払戻し」という。）として金銭その他の資産の交付を受けた場合における第一項の規定の適用については、同項第二号に掲げる金額は、当該払戻しの直前の当該所有出資の帳簿価額に当該払戻しの直前の当該所有出資の金額のうちに当該払戻しに係る出資の金額の占める割合を乗じて計算した金額に相当する金額とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has received the delivery of monies or other assets as a Return of the capital contributions of a corporation that it holds (limited to capital contributions without any provisions concerning the number of units; hereinafter referred to as "owned capital contributions" in this paragraph) (hereinafter such refund is simply referred to as a "refund" in this paragraph), the amount listed in paragraph (1), item (ii) is deemed to be the amount equivalent to the amount obtained by multiplying the book value of the owned capital contributions as of immediately prior to the refund by the rate that the capital contributions pertaining to the refund accounts for among the amount of the owned capital contributions as of immediately prior to the refund.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が、有価証券の空売り（有価証券を有しないでその売付けをし、その後にその有価証券と銘柄を同じくする有価証券の買戻しをして決済をする取引その他財務省令で定める取引をいい、次項に規定する信用取引及び発行日取引に該当するものを除く。）の方法により、有価証券の売付けをし、その後にその有価証券と銘柄を同じくする有価証券の買戻しをして決済をした場合における第一項の規定の適用については、同項に規定する譲渡利益額は第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡損失額は同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡に係る契約をした日はその決済に係る買戻しの契約をした日とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has sold securities and has bought back securities of the same issue thereafter to complete a settlement by way of short selling (meaning a transaction wherein a person sells securities without holding them and buys back securities of the same issue thereafter to complete the settlement or other transactions specified by Ordinance of the Ministry of Finance and excluding those falling under the category of a margin transaction or a when issued transaction as prescribed in the following paragraph), the capital gain prescribed in the paragraph is deemed to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter, the capital loss prescribed in the paragraph is deemed to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former, and the day on which a contract for the transfer was concluded as prescribed in the paragraph is to be the day on which a buyback contract pertaining to the settlement was concluded:一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が、金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）の方法により、株式の売付け又は買付けをし、その後にその株式と銘柄を同じくする株式の買付け又は売付けをして決済をした場合における第一項の規定の適用については、同項に規定する譲渡利益額は第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡損失額は同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額とし、同項に規定する譲渡に係る契約をした日はその決済に係る買付け又は売付けの契約をした日とする。

With regard to the application of the provisions of paragraph (1) in the case where a domestic corporation has sold or bought shares and has bought or sold shares of the same issue thereafter to complete settlement by way of a margin transaction as prescribed in Article 156-24, paragraph (1) (License and Application of License) of the Financial Instruments and Exchange Act or a when issued transaction (meaning a transaction wherein a person sells or buys securities prior to the issuance thereof and which is specified by Ordinance of the Ministry of Finance), the capital gain prescribed in the paragraph is to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter, the capital loss prescribed in the paragraph is to be the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former, and the day on which a contract for the transfer was concluded as prescribed in the paragraph is to be the day on which a contract for buying or selling pertaining to the settlement was concluded:一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が次条第一項第一号に規定する売買目的有価証券、社債、株式等の振替に関する法律第九十条第一項（定義）に規定する分離適格振替国債である有価証券その他の政令で定める有価証券（以下この項において「特定有価証券」という。）を有する場合において、その特定有価証券について、同号に規定する目的で有価証券の売買を行う業務の全部を廃止したこと、同条第一項に規定する元利分離が行われたことその他の政令で定める事実が生じたときは、政令で定めるところにより、当該事実が生じた時において、当該特定有価証券を譲渡し、かつ、当該特定有価証券以外の有価証券を取得したものとみなして、その内国法人の各事業年度の所得の金額を計算する。

In the case where a domestic corporation holds securities for buying and selling as prescribed in paragraph (1), item (i) of the following Article, securities which are STRIPS bonds as prescribed in Article 90, paragraph (1) (Definitions) of the Act on Transfer of Bonds, Shares, etc., or any other securities as specified by Cabinet Order (hereinafter referred to as "specified securities" in this paragraph), when the domestic corporation has abolished all of its operations to buy and sell securities for the purpose prescribed in the item, separate trading of principal and interest prescribed in paragraph (1) of the Article has been conducted, or any other events as specified by Cabinet Order have occurred, the amount of the income of the domestic corporation for each business year is calculated by deeming that the domestic corporation transferred the specified securities and acquired securities other than the specified securities as of the time when the events occurred, as specified by Cabinet Order.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

内国法人が、自己を合併法人、分割承継法人又は株式交換完全親法人とする合併、分割又は株式交換（以下この項において「合併等」という。）により親法人株式（その内国法人との間に当該内国法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人に該当することが当該合併等に係る契約をする日（以下この項において「契約日」という。）において見込まれる法人の株式をいう。以下この項において同じ。）を交付しようとする場合において、契約日に親法人株式を有していたとき、又は契約日後に当該内国法人を合併法人とする適格合併その他の政令で定める事由により親法人株式の移転を受けたときは、当該契約日又は当該移転を受けた日（以下この項において「契約日等」という。）において、これらの親法人株式（その交付しようとすることが見込まれる数を超える部分の数として政令で定める数に相当するものを除く。以下この項において同じ。）を当該契約日等における価額により譲渡し、かつ、これらの親法人株式をその価額により取得したものとみなして、当該内国法人の各事業年度の所得の金額を計算する。

In the case where a domestic corporation intends to deliver, as a result of a merger, company split, or share exchange (hereinafter referred to as a "merger, etc." in this paragraph) with itself as the acquiring corporation, succeeding corporation in a company split, or wholly owning parent corporation in a share exchange, the parent corporation's shares (meaning the shares of a corporation that is expected to fall under the category of a corporation that has a relationship with the domestic corporation specified by Cabinet Order as a relationship whereby the corporation holds the whole of the issued shares, etc. of the domestic corporation, as of the day on which a contract for the merger, etc. is concluded (hereinafter referred to as the "contract date" in this paragraph); hereinafter the same applies in this paragraph), when the domestic corporation holds the parent corporation's shares as of the contract date or has received the transfer of the parent corporation's shares as a result of a qualified merger, wherein the domestic corporation is an acquiring corporation, or on any other grounds specified by Cabinet Order after the contract date, the amount of the income of the domestic corporation for each business year is calculated by deeming that the domestic corporation transferred such parent corporation's shares (excluding the equivalent number of shares specified by Cabinet Order as exceeding the number that the domestic corporation is expected to deliver; hereinafter the same applies in this paragraph) at their value as of the contract date or the day on which the domestic corporation received the transfer (hereinafter referred to as the "contract date, etc." in this paragraph) and acquired such parent corporation's shares at their value, as of the contract date, etc.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.

有価証券の一単位当たりの帳簿価額の算出の基礎となる取得価額の算出の方法、有価証券の一単位当たりの帳簿価額の算出の方法の種類、その算出の方法の選定の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。

Methods for calculating the acquisition cost that is to be used as the basis of the calculation of book values per unit of securities, the type of methods for calculating book values per unit of securities, procedures to select calculation methods, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.一  その有価証券の譲渡に係る対価の額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額とみなされる金額がある場合には、そのみなされる金額に相当する金額を控除した金額）(i)  the amount of consideration for the transfer of the securities (in the case where there is any amount that is deemed to be the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends), the amount that remained after deducting the amount equivalent to the deemed amount);二  その有価証券の譲渡に係る原価の額（その有価証券についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした有価証券の数を乗じて計算した金額をいう。）(ii)  the amount of the cost of the transfer of the securities (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the securities (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the securities that it has transferred).一  取得請求権付株式（法人がその発行する全部又は一部の株式の内容として株主等が当該法人に対して当該株式の取得を請求することができる旨の定めを設けている場合の当該株式をいう。）当該取得請求権付株式に係る請求権の行使によりその取得の対価として当該取得をする法人の株式のみが交付される場合の当該請求権の行使(i)  shares with a put option (meaning shares that shareholders, etc. may claim for the acquisition thereof, in the case where a corporation determines to that effect, as a feature of all or part of the shares it issues):The exercise of the claim related to the shares with a put option, in the case where only the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the claim;二  取得条項付株式（法人がその発行する全部又は一部の株式の内容として当該法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件として当該株式の取得をすることができる旨の定めを設けている場合の当該株式をいう。）当該取得条項付株式に係る取得事由の発生によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式のみが交付される場合（その取得の対象となつた種類の株式のすべてが取得をされる場合には、その取得の対価として当該取得をされる株主等に当該取得をする法人の株式及び新株予約権のみが交付される場合を含む。）の当該取得事由の発生(ii)  shares subject to call (meaning shares that a corporation may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect, as a feature of all or some of the shares it issues):The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are issued to shareholders, etc. whose shares are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to the shares subject to call (in the case where all the shares subject to acquisition are acquired, including the case where only the shares and share options of a corporation that makes the acquisition are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition);三  全部取得条項付種類株式（ある種類の株式について、これを発行した法人が株主総会その他これに類するものの決議（以下この号において「取得決議」という。）によつてその全部の取得をする旨の定めがある場合の当該種類の株式をいう。）当該全部取得条項付種類株式に係る取得決議によりその取得の対価として当該取得をされる株主等に当該取得をする法人の株式（当該株式と併せて交付される当該取得をする法人の新株予約権を含む。）以外の資産（当該取得の価格の決定の申立てに基づいて交付される金銭その他の資産を除く。）が交付されない場合の当該取得決議(iii)  class shares subject to wholly call (meaning a type of share in the case where a corporation that issued such shares determines that all such shares are acquired by resolution of a shareholders meeting or any other meeting equivalent thereto (hereinafter referred to as the "resolution of acquisition" in this item):The resolution of acquisition in the case where no assets (excluding monies or other assets delivered based on a petition for a determination of the price of the acquisition) other than the shares of a corporation that makes the acquisition (including the share options of the corporation that makes the acquisition delivered along with the shares) are delivered to the shareholders, etc. whose shares are acquired as a consideration for the acquisition by the resolution of acquisition related to the class shares subject to wholly call;四  新株予約権付社債についての社債当該新株予約権付社債に付された新株予約権の行使によりその取得の対価として当該取得をする法人の株式が交付される場合の当該新株予約権の行使(iv)  bonds pertaining to bonds with share options:The exercise of the share options attached to the bonds pertaining to bonds with share options, in the case where the shares of a corporation that makes the acquisition are delivered as a consideration for the acquisition through the exercise of the share options; or五  取得条項付新株予約権（新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権をいう。以下この号において同じ。）又は取得条項付新株予約権が付された新株予約権付社債これらの取得条項付新株予約権に係る取得事由の発生によりその取得の対価として当該取得をされる新株予約権者に当該取得をする法人の株式のみが交付される場合の当該取得事由の発生(v)  share options subject to call (meaning share options that a corporation which issued them may acquire on the condition of the occurrence of certain grounds (hereinafter referred to as the "grounds for acquisition" in this item), in the case where the corporation determines to that effect; hereinafter the same applies in this item) or bonds with share options attached with share options subject to call:The occurrence of the grounds for acquisition, in the case where only the shares of a corporation that makes the acquisition are delivered to holders of share options whose share options are acquired as a consideration for the acquisition due to the occurrence of the grounds for acquisition related to those share options subject to call.一  その売付けをした有価証券の一単位当たりの譲渡に係る対価の額を算出する方法として政令で定める方法により算出した金額にその買戻しをした有価証券の数を乗じて計算した金額(i)  the amount obtained by multiplying the amount calculated based on the method specified by Cabinet Order as the method for calculating the amount of consideration for the transfer per unit of the securities that the domestic corporation sold by the number of securities that it bought back thereafter;二  その買戻しをした有価証券のその買戻しに係る対価の額(ii)  the amount of consideration for the buy-back of securities that the domestic corporation bought back.一  その売付けをした株式のその売付けに係る対価の額(i)  the amount of consideration for the selling of the shares that the domestic corporation sold;二  その買付けをした株式のその買付けに係る対価の額(ii)  the amount of consideration for the buying of the shares that the domestic corporation bought.