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

(適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入)
第六十二条の五  内国法人が適格事後設立により被事後設立法人にその有する資産の移転をし、又はこれと併せてその有する負債の移転をしたときは、当該移転による譲渡の日の属する事業年度の所得の金額の計算上、帳簿価額修正益（当該移転をした資産及び負債の当該譲渡に係る原価等の額（原価の額及びその他の費用の額の合計額をいう。以下この項において同じ。）が対価の額を超える場合における当該超える部分の金額に相当する金額をいう。次項において同じ。）又は帳簿価額修正損（当該移転をした資産及び負債の当該譲渡に係る対価の額が原価等の額を超える場合における当該超える部分の金額に相当する金額をいう。次項において同じ。）を益金の額又は損金の額に算入する。

Transfer of Assets at a Fair Value as a Result of a Qualified Post-Formation Contribution and Inclusion of Gains or Losses on the Book Value Adjustment of Shares in Gross Profits or Deductible Expenses
Article 62-5  When a domestic corporation has transferred its assets or has also transferred its liabilities with its assets to a transferee corporation, as a result of a qualified post-formation contribution n, the gain on the book value adjustment (meaning the amount equivalent to the excess amount when the amount of cost of the transfer of the transferred assets and liabilities (meaning the sum of the amount of cost and other expenses; hereinafter the same applies in this paragraph) exceeds the amount of consideration; the same applies in the following paragraph) or the loss on the book value adjustment (meaning the amount equivalent to the excess amount when the amount of consideration for the transfer of the transferred assets and liabilities exceeds the amount of cost, etc.; the same applies in the following paragraph) is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the transfer as a result of the transfer.

前項の場合においては、同項の内国法人の有する適格事後設立に係る被事後設立法人の株式（出資を含む。次条第一項において同じ。）の前項に規定する譲渡の時の帳簿価額に帳簿価額修正益に相当する金額を加算し、又は当該帳簿価額から帳簿価額修正損に相当する金額を減算する。

In the case referred to in the preceding paragraph, the amount equivalent to the gain on the book value adjustment is added to or the amount equivalent to the loss on the book value adjustment is subtracted from the book value, as of the time of the transfer prescribed in the preceding paragraph, of the shares (including capital contributions; the same applies in paragraph (1) of the following Article) of the transferee corporation involved in the qualified post-formation contribution held by the domestic corporation set forth in the paragraph.

被事後設立法人の資産及び負債の帳簿価額その他前二項の規定の適用に関し必要な事項は、政令で定める。

The book value of the assets and liabilities of a transferee corporation and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.