Supplementary Provisions, Article 8Transitional Measures Concerning Reserve for Loss on Returned Goods
第八条（返品調整引当金に関する経過措置）
The provisions of Articles 148 through 152 (Reserve for Returned Goods) and Article 292, paragraph (1) (limited to the portion pertaining to item (viii)) (Calculation of Tax Base, etc. of Income Taxes Imposed on Aggregate Income Pertaining to Income Attributable to a Permanent Establishment) of the Former Order, which are based on the provisions of Article 53 (Reserve for Returned Goods) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act that is to remain in force pursuant to the provisions of Article 5, paragraph (1) (Transitional Measures Concerning Reserve for Returned Goods of Individuals) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act") (including where calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes Imposed on Aggregate Income) of the Former Act), remain in force. In this case, the phrase "Article 65, paragraph (3) of the Act" in Article 150, paragraph (1), item (i) of the Former Order is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this item referred to as the "2025 Amending Act") (hereinafter in this item referred to as the "2025 Former Act") or Article 65, paragraph (3) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that is to remain in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of that Act (hereinafter in this item referred to as the "Former Operative Act")", the phrase "those to which the provisions of paragraph (1), main clause or paragraph (2) of that Article have been applied" is deemed to be replaced with "those to which the provisions of Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the 2025 Amending Act that is to remain in force pursuant to the provisions of Article 4, paragraph (2) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of the 2025 Amending Act (hereinafter in this item referred to as the "2025 Former Operative Act"), or Article 65, paragraph (1), main clause of the Former Operative Act have been applied", the phrase "paragraph (3) of that Article" is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) of the 2025 Former Act or Article 65, paragraph (3) of the Former Operative Act", and the phrase "those to which the provisions of paragraph (1), main clause or paragraph (2) of that Article have been applied" is deemed to be replaced with "those to which the provisions of Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause of the 2025 Former Operative Act, or Article 65, paragraph (1), main clause of the Former Operative Act have been applied", and in Article 292, paragraph (1), item (viii) of the Former Order, the phrase "Article 65, paragraph (3) of the Act" is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this item referred to as the "2025 Amending Act") (hereinafter in this item referred to as the "2025 Former Act") or Article 65, paragraph (3) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that is to remain in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of that Act (hereinafter in this item referred to as the "Former Operative Act")", and the phrase "paragraph (1), main clause or paragraph (2) of that Article" is deemed to be replaced with "Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the 2025 Amending Act that is to remain in force pursuant to the provisions of Article 4, paragraph (2) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of the 2025 Amending Act, or Article 65, paragraph (1), main clause of the Former Operative Act".
改正法附則第五条第一項（個人の返品調整引当金に関する経過措置）の規定によりなおその効力を有するものとされる改正法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第五十三条（返品調整引当金）（旧法第百六十五条第一項（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。）の規定に基づく旧令第百四十八条から第百五十二条まで（返品調整引当金）及び第二百九十二条第一項（第八号に係る部分に限る。）（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。この場合において、旧令第百五十条第一項第一号中「法第六十五条第三項」とあるのは「所得税法等の一部を改正する法律（令和七年法律第十三号。以下この号において「令和七年改正法」という。）第一条の規定による改正前の所得税法（以下この号において「令和七年旧法」という。）第六十五条第一項（リース譲渡に係る収入及び費用の帰属時期）に規定するリース譲渡又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八条第一項（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同法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下この号において「旧効力法」という。）第六十五条第三項」と、「同条第一項本文又は第二項の規定の適用を受けたものに」とあるのは「令和七年旧法第六十五条第一項本文若しくは第二項、令和七年改正法附則第四条第二項（リース譲渡に係る収入及び費用の帰属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令和七年改正法第一条の規定による改正前の所得税法（以下この号において「令和七年旧効力法」という。）第六十五条第一項本文若しくは第二項本文（リース譲渡に係る収入及び費用の帰属時期）又は旧効力法第六十五条第一項本文の規定の適用を受けたものに」と、「同条第三項」とあるのは「令和七年旧法第六十五条第一項に規定するリース譲渡又は旧効力法第六十五条第三項」と、「同条第一項本文又は第二項の規定の適用を受けたものを」とあるのは「令和七年旧法第六十五条第一項本文若しくは第二項、令和七年旧効力法第六十五条第一項本文若しくは第二項本文又は旧効力法第六十五条第一項本文の規定の適用を受けたものを」と、旧令第二百九十二条第一項第八号中「法第六十五条第三項」とあるのは「所得税法等の一部を改正する法律（令和七年法律第十三号。以下この号において「令和七年改正法」という。）第一条の規定による改正前の所得税法（以下この号において「令和七年旧法」という。）第六十五条第一項（リース譲渡に係る収入及び費用の帰属時期）に規定するリース譲渡又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八条第一項（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同法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下この号において「旧効力法」という。）第六十五条第三項」と、「同条第一項本文又は第二項」とあるのは「令和七年旧法第六十五条第一項本文若しくは第二項、令和七年改正法附則第四条第二項（リース譲渡に係る収入及び費用の帰属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令和七年改正法第一条の規定による改正前の所得税法第六十五条第一項本文若しくは第二項本文（リース譲渡に係る収入及び費用の帰属時期）又は旧効力法第六十五条第一項本文」とする。
The amount specified by Cabinet Order prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act is the amount of the reserve for returned goods account that, in the case where the individual prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act died before the Effective Date, was included in necessary expenses in calculating the amount of business income of that individual for tax year 2018, pursuant to Article 53, paragraph (1) of the Former Act (including where calculated in accordance with Article 165, paragraph (1) of the Former Act).
改正法附則第五条第三項に規定する政令で定める金額は、旧法第五十三条第一項（旧法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定により改正法附則第五条第三項に規定する個人が施行日前に死亡した場合における当該個人の平成三十年分の事業所得の金額の計算上必要経費に算入された返品調整引当金勘定の金額とする。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 131 of 2018, short name for the 2018 Act partially amending the Income Tax Act and other laws (Act No. 7 of 2018).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 131 of 2018, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 131 of 2018 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 131 of 2018, the Income Tax Act as it stood before Article 1 of the 2018 Act partially amending the Income Tax Act and other laws (Act No. 7 of 2018) amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (1)