特定適格組織再編、特定資産、特定資産譲渡損失｡｡｡ 特定、特定って一体何を意味するのでしょう。英語とともにまとめました。
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用語 |
意味 |
English |
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特定適格組織再編成等 Specified Group Reorganization |
以下が特定適格組織再編である - 適格合併 - 非適格合併で、完全支配関係がある法人の間の取引の損益の規定の適用があるもの - 適格分割、適格現物出資で、みなし共同事業要件を満たさないもの - 適格現物分配 |
The following are Specified Group Reorganizations: - A tax qualified merger* * A merger is tax qualified subject to certain conditions if more
than 50% of one company is owned by the other. - A non-tax qualified merger in which gains
or losses on the transfer of certain assets are deferred until their transfer
outside the group under Japanese corporate income tax law - A tax qualified corporate split or a
tax-qualified contribution in kind which does not meet the joint business test - A tax qualified distribution in kind |
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特定資産 Specified Assets consist of Specified Transferred Assets and
Specified Pre-Owned Assets: |
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特定引継資産 Specified Transferred Assets |
内国法人が支配関係を有する法人から特定適格組織再編成等により移転を受けた一定の資産で当該支配関係法人が当該内国法人との間に最後に支配関係を有することとなった日（「支配関係発生日」という。）の属する事業年度開始の日前から有していたもの |
Assets (certain assets are excluded; see below "Excluded Assets") transferred in a
Specified Group Reorganization owned by the transferring company since before
the beginning of the fiscal year in which more-than-50%
ownership was formed between the transferor and the transferee
("Ownership Formation") |
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特定保有資産 Specified Pre-Owned Assets |
内国法人が有する一定の資産で支配関係発生日の属する事業年度開始の日前から有していたもの |
Assets (certain assets are excluded; see below) owned by the
transferee company since before the beginning of the fiscal year of Ownership
Formation |
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特定資産から除かれる資産 Excluded Assets |
1. 棚卸資産（土地、土地の上に存する権利を除く。） 2. 短期売買商品、売買目的有価証券 3. 特定適格組織再編成等の日における帳簿価額又は取得価額が1,000万円に満たない資産 4. 支配関係となった日における価額（時価）が法人税法上の帳簿価額以上である資産 5. 非適格合併により移転を受けた資産で譲渡損益調整資産以外のもの |
1. Inventory assets (excluding land and
rights on land) 2. Gold, silver, platinum, securities, and
other assets held for trading 3. Assets whose tax book value is less than
JPY 10 million on the date of the Specified Group Reorganization 4. Assets whose market value as of the date
of Ownership Formation is equal to the book value for corporate income tax
purposes 5. Assets transferred through a
non-qualified merger other than certain assets (see this
post for the details of the "certain assets") |
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特定資産譲渡等損失 Built-in losses on Specified Assets |
以下の合計 - 特定引継資産の含み損で合併後に実現した譲渡損失 - 特定保有資産の含み損で合併後に実現した譲渡損失 |
Built-in losses on Specified Assets are the sum of the following
realized after the merger: - Built-in losses on
Specified Transferred Assets - Built-in losses on Specified Pre-owned Assets |
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