1.
開始、加入
支配関係発生後に新たな事業を開始した場合には、支配関係発生前に生じた欠損金額及び支配関係発生前から有する一定の資産の開始・加入前の実現損から成る欠損金額は切り捨てられるとともに、支配関係発生前から有する一定の資産の開始・加入後の実現損に係る金額は損金不算入とされます。
The following net operating losses ("NOLs") and
built-in losses ("BILs") of a corporation within a group for Japanese
group relief purposes ("Group") are treated as described below if the
corporation starts new business after the establishment of more-than-50%
control relationship between the corporation and the group parent corporation:
- NOLs generated before the establishment
of the more-than-50% control relationship: forfeited
- BILs on certain assets owned since
before the establishment of the more-than-50% control relationship, which are
realized before the start of, or the corporation joining, the Group:
forfeited
- BILs on certain assets owned since before the establishment of the more-than-50% control relationship, which are realized after the start of, or the corporation joining, the Group: non-deductible
2.
離脱
通算グループから離脱した法人が主要な事業を継続することが見込まれていない場合等には、その離脱直前の時に有する一定の資産については、離脱直前の事業年度において、時価評価により評価損益の計上が行われます。
訳例1
Certain assets owned by a corporation to exit a group for Japanese group relief purposes (“Group”) immediately before the exit are marked to market for the fiscal year immediately before the exit and the valuation gains and losses are recognized if the corporation is not expected to continue to carry on the main business after the exit.
訳例2
Certain assets owned by a corporation to withdraw from a group for Japanese group relief purposes (“Group”) immediately before the withdrawal are valued on a mark-to-market basis for the fiscal year immediately before the withdrawal and the valuation gains and losses are recognized if the corporation is not expected to continue to conduct the main business after the withdrawal.
- グループ通算 group relief, group aggregation
- グループ通算制度の適用開始 start (of) group relief
- 通算グループへの加入 join a group (for group relief purposes)
- 資産の時価評価 mark-to-market valuation of assets
- 完全支配関係 100% controlling relationship
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