Supplementary Provisions, Article 37Transitional Measures Concerning the Timing of Recording Capital Gain or Loss on Commodities for Short-Term Trading
第三十七条（短期売買商品の譲渡損益の計上時期に関する経過措置）
In the case where a corporation concluded a contract for the transfer of commodities for short-term trading prescribed in Article 61, paragraph (1) of the New Corporation Tax Act in a business year prior to the business year of the amendment (meaning the first business year starting on or after the Effective Date; hereinafter the same applies in this Article) and delivers those commodities for short-term trading in a business year on or after the business year of the amendment, the capital gain or capital loss prescribed in that paragraph pertaining to the transfer is included in the amount of gross profit or the amount of deductible expenses for the business year containing the date of the delivery, notwithstanding the provisions of that paragraph; provided, however, that this does not apply to a transfer for which the corporation concluded the contract in a business year prior to the business year of the amendment and included the amount equivalent to the capital gain or capital loss prescribed in that paragraph pertaining to the transfer in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which the contract was concluded.
法人が改正事業年度（施行日以後最初に開始する事業年度をいう。以下この条において同じ。）前の事業年度において新法人税法第六十一条第一項に規定する短期売買商品の譲渡に係る契約をし、かつ、改正事業年度以後の事業年度においてその短期売買商品の引渡しをする場合におけるその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額は、同項の規定にかかわらず、その引渡しの日の属する事業年度の益金の額又は損金の額に算入する。ただし、改正事業年度前の事業年度においてその譲渡に係る契約をし、かつ、その契約をした日の属する事業年度においてその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額に相当する金額を益金の額又は損金の額に算入したものについては、この限りでない。