14. Deferred Capital Gains Tax on Transfers Within A Group 譲渡損益調整資産の譲渡損益の繰延べ

譲渡損益調整資産について英語でまとめてみました。（法人税法61条の13①、法人税法施行令122条の14①）

Capital gains or losses on the transfer of certain assets between Japanese fully controlling and controlled companies must be deferred in Japan (Source: National Tax Agency). See below for details. For more about Japanese tax and accounting, click HERE:

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Capital gains or losses on the transfer of the following assets between Japanese fully controlling and controlled companies are deferred:

 1. Fixed assets

 2. Land (including rights on the land) as inventories

 3. Securities

 4. Monetary claims

 5. Deferred assets

However, the assets below are excluded. 

• Trading securities 
• Securities considered trading securities by the (Japanese) transferee company
• Assets whose book value is less than JPY10 million immediately before the transfer

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