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

(非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益)
第六十二条の九  内国法人が自己を株式交換完全子法人又は株式移転完全子法人とする株式交換又は株式移転（適格株式交換及び適格株式移転を除く。以下この項において「非適格株式交換等」という。）を行つた場合には、当該内国法人が当該非適格株式交換等の直前の時において有する時価評価資産（固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産で政令で定めるもの以外のものをいう。）の評価益（当該非適格株式交換等の直前の時の価額がその時の帳簿価額を超える場合のその超える部分の金額をいう。）又は評価損（当該非適格株式交換等の直前の時の帳簿価額がその時の価額を超える場合のその超える部分の金額をいう。）は、当該非適格株式交換等の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。

Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange
Article 62-9  In the case where a domestic corporation has effected a share exchange or share transfer (excluding a qualified share exchange and qualified share transfer; hereinafter referred to as a "non-qualified share exchange, etc." in this paragraph), with itself as a wholly owned subsidiary corporation in a share exchange or wholly owned subsidiary corporation in a share transfer, a valuation gain (meaning the difference between the value as of immediately prior to the non-qualified share exchange, etc. and the book value at the time, when the former exceeds the latter) or a valuation loss (meaning the difference between the value as of immediately prior to the non-qualified share exchange, etc. and the book value at the time, when the latter exceeds the former) arising from the assets evaluated by fair value that the domestic corporation holds as of immediately prior to the non-qualified share exchange, etc. (such assets mean fixed assets, land (including any right on land and excluding land that falls under the category of fixed assets), securities, monetary claims, and deferred assets other than those specified by Cabinet Order) is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the non-qualified share exchange, etc.

前項の規定の適用に関し必要な事項は、政令で定める。

Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.