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Supplementary Provisions, Article 12Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease

第十二条（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置）

The provisions of (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Order (excluding the provisions of and , , and of the Former Order) and (limited to the part pertaining to ) (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) of the Former Order, which are based on the provisions of (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Act (including where calculated in accordance with (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes Imposed on Aggregate Income) of the Former Act; the same applies hereinafter in this Article) that remains in force pursuant to the provisions of (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease) of the Supplementary Provisions of the Amending Act, remain in force.

（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置）の規定によりなおその効力を有するものとされる（延払条件付販売等に係る収入及び費用の帰属時期）（（総合課税に係る所得税の課税標準、税額等の計算）の規定により準じて計算する場合を含む。以下この条において同じ。）の規定に基づくからまで（延払条件付販売等に係る収入及び費用の帰属時期）（及び、並びにの規定を除く。）及び（に係る部分に限る。）（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）の規定は、なおその効力を有する。

With regard to the application of the provisions of where the provisions of Article 65 of the Former Act that remain in force pursuant to the provisions of of the Supplementary Provisions of the Amending Act apply, the phrase "or " in of that Order is deemed to be replaced with "or , or prior to its amendment by the provisions of that remains in force pursuant to the provisions of (hereinafter referred to as the "Former Income Tax Act Remaining in Force" in )", and the phrase "of " is deemed to be replaced with "of Article 65 of the Income Tax Act or of the Former Income Tax Act Remaining in Force".

の規定によりなおその効力を有するものとされるの規定の適用がある場合における（土地の譲渡等に係る事業所得等の課税の特例）の規定の適用については、中「又は」とあるのは「若しくはの規定又はの規定によりなおその効力を有するものとされるの規定による改正前の所得税法（以下において「旧効力所得税法」という。）」と、「の」とあるのは「所得税法第六十五条又はの」とする。

Where an individual, before the Effective Date, enters into a contract for a specified sale of assets prescribed in of the Supplementary Provisions of the Amending Act (hereinafter referred to as a "specified sale of assets" in this paragraph and paragraph (6)) that falls under a sale on deferred payment terms prescribed in of the Former Act (referred to as a "sale on deferred payment terms" in paragraph (6)), and delivers or provides the subject matter or services pertaining to that specified sale of assets on or after the Effective Date, then for the purpose of applying the provisions of of the Supplementary Provisions of the Amending Act, that specified sale of assets is deemed to have been carried out before the Effective Date.

個人が施行日前にに規定する延払条件付販売等（第六項において「延払条件付販売等」という。）に該当するに規定する特定資産の販売等（以下この項及び第六項において「特定資産の販売等」という。）に係る契約をし、かつ、施行日以後に当該特定資産の販売等に係る目的物又は役務の引渡し又は提供をした場合には、の規定の適用については、当該特定資産の販売等は、施行日前に行われたものとする。

Where an individual who is subject to the application of the provisions of of the Supplementary Provisions of the Amending Act dies and an heir succeeds to that individual's business, in calculating the amount of business income of that heir for each year on or after the year that includes the date of that death, the provisions of of the Supplementary Provisions of the Amending Act apply by deeming the entry made by that individual under to have been made by that heir. In this case, for the application of the provisions of to that heir for the years set forth in the following items, the provisions of the relevant item govern.

の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継したときは、当該相続人のその死亡の日の属する年以後の各年分の事業所得の金額の計算については、当該個人がしたの記載は当該相続人がしたものとみなして、の規定を適用する。この場合において、当該相続人の次の各号に掲げる年分におけるの規定の適用については、当該各号に定めるところによる。

The year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount prescribed in of the Supplementary Provisions of the Amending Act that pertain to that individual's application of the provisions of (hereinafter referred to respectively as the "unrecorded revenue amount" and the "unrecorded expense amount" in ) by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in , those unrecorded revenue amount and unrecorded expense amount are the amount set forth in , and the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year is the amount set forth in (b) of ;

当該個人の死亡の日の属する年　当該個人のの規定の適用に係るに規定する未計上収入金額及び未計上経費額（以下この項においてそれぞれ「未計上収入金額」及び「未計上経費額」という。）を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額をに掲げる金額とし、当該未計上収入金額及び未計上経費額をイに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額をロに掲げる金額とする。

Each year on or after the year following the year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount pertaining to that individual's application of the provisions of of the Supplementary Provisions of the Amending Act by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in , those unrecorded revenue amount and unrecorded expense amount are the amount set forth in , and the sum of the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year and the portion of them that was included in gross revenue and necessary expenses in the calculation of that heir's amount of business income for each of the year preceding that year and earlier years is the amount set forth in .

当該個人の死亡の日の属する年の翌年以後の各年　当該個人のの規定の適用に係る未計上収入金額及び未計上経費額を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額をに掲げる金額とし、当該未計上収入金額及び未計上経費額をイに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額と当該相続人のその年の前年以前の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額との合計額をロに掲げる金額とする。

The number of months referred to in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is discarded.

前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。

Where an individual who is subject to the application of the provisions of the main clause of of the Former Act that remain in force pursuant to the provisions of of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a specified sale of assets that falls under a sale on deferred payment terms dies, and an heir succeeds to that individual's business and was not subject to the application of the provisions of the main clause of of the Former Act with regard to the revenue and expenses pertaining to that specified sale of assets, the provisions of and of the Supplementary Provisions of the Amending Act apply by deeming that heir (excluding one who falls under the individual prescribed in and of the Supplementary Provisions of the Amending Act) to be the individual prescribed in those provisions. In this case, where that heir has accounted for the revenue and expenses pertaining to that specified sale of assets by the deferred payment basis method prescribed in in each year from 2018 through 2023, that heir is deemed not to have accounted for them by the deferred payment basis method prescribed in .

延払条件付販売等に該当する特定資産の販売等に係る収入金額及び費用の額につきの規定によりなおその効力を有するものとされる本文の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継し、かつ、当該相続人が当該特定資産の販売等に係る収入金額及び費用の額につき本文の規定の適用を受けなかったときは、当該相続人（及びに規定する個人に該当するものを除く。）を及びに規定する個人とみなして、これらの規定を適用する。この場合において、当該相続人が平成三十年から令和五年までの各年において当該特定資産の販売等に係る収入金額及び費用の額につきに規定する延払基準の方法により経理したときは、当該相続人は、に規定する延払基準の方法により経理しなかったものとみなす。

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