Supplementary Provisions, Article 10Transitional Provisions Concerning Reserves
第十条（引当金に関する経過規定）
The amount of a bad debt reserve account, severance package reserve account, or special repair reserve account under the provisions of the former Act (including orders based on it; the same applies hereinafter in this Article) that an individual holds as of January 1, 1965 (excluding any amount already required to be reversed under the provisions of the former Act; hereinafter referred to as the "balance of former bad-debt and similar reserves" in this Article) is deemed to be, respectively, the amount of the bad debt reserve account, severance package reserve account, or special repair reserve account included in necessary expenses in calculating that individual's business income or real property income for each year pursuant to Article 52, paragraph (1) (Bad Debt Reserves), Article 54, paragraph (1) (Reserves for Severance Packages), or Article 55, paragraph (1) (Special Repair Reserves) of the new Act.
個人が昭和四十年一月一日において有する旧法（これに基づく命令を含む。以下この条において同じ。）の規定による貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額（既に旧法の規定により取りくずすべきこととなつたものを除く。以下この条において「旧貸倒引当金勘定等の金額」という。）は、それぞれ新法第五十二条第一項（貸倒引当金）、第五十四条第一項（退職給与引当金）又は第五十五条第一項（特別修繕引当金）の規定によりその個人の各年分の事業所得の金額又は不動産所得の金額の計算上必要経費に算入された貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額とみなす。
The provisions of the preceding paragraph apply mutatis mutandis to the balance of former bad-debt and similar reserves where an individual has succeeded to the balance of former bad-debt and similar reserves from the decedent through an inheritance that commenced during the period from January 1, 1965 to the day before the effective date.
前項の規定は、個人が、昭和四十年一月一日から施行日の前日までの間において開始した相続により、その相続に係る被相続人から旧貸倒引当金勘定等の金額を引き継いだ場合におけるその旧貸倒引当金勘定等の金額について準用する。