Supplementary Provisions, Article 15Transitional Measures Concerning Special Repair Reserves
第十五条（特別修繕引当金に関する経過措置）
The provisions then in force continue to govern the calculation of real property income or business income for 1998 in connection with amounts that a Resident prescribed in Article 55, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as "the former Income Tax Act") has transferred or transfers into a special repair reserves account in each year up to and including 1998.
第二条の規定による改正前の所得税法（以下「旧所得税法」という。）第五十五条第一項に規定する居住者が平成十年分以前の各年において特別修繕引当金勘定に繰り入れた、又は繰り入れる金額に係る平成十年分の不動産所得の金額又は事業所得の金額の計算については、なお従前の例による。
If an individual has, as of December 31, 1998, an asset for which a special repair reserves account has been established, the provisions of Article 55 of the former Income Tax Act (including as applied pursuant to Article 165 of the former Income Tax Act) remain in force with respect to the amount in the special repair reserves account for that asset (limited to an amount intended to cover the costs required for the special repairs prescribed in paragraph (1) of that Article that are first carried out after that date (referred to as "special repairs" in the following paragraph)).
個人が平成十年十二月三十一日において特別修繕引当金勘定が設けられている資産を有する場合における当該資産に係る特別修繕引当金勘定の金額（同日後最初に行われる旧所得税法第五十五条第一項に規定する特別の修繕（次項において「特別の修繕」という。）に要する費用に充てるためのものに限る。）については、同条（旧所得税法第百六十五条において適用する場合を含む。）の規定は、なおその効力を有する。
If, as of December 31 of each year from 1999 onward, the amount in the special repair reserves account for an asset referred to in the preceding paragraph which an individual has carried forward from the previous year includes any amount for which two years have elapsed from the day after December 31 of the year that includes the date specified by Cabinet Order as the scheduled completion date of the special repairs (or December 31, 1999, if that date is before December 31, 1999), the individual must, notwithstanding the provisions of that paragraph, withdraw the amount in the special repair reserves account for that asset, pursuant to Cabinet Order.
The amount in a special repair reserves account that must be withdrawn pursuant to the provisions of the preceding paragraph is included in gross revenue in the calculation of real property income or business income for the year that includes the day on which it became required to be withdrawn.
前項の規定により取り崩すべきこととなった特別修繕引当金勘定の金額は、その取り崩すべきこととなった日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
Necessary matters concerning the application of the preceding two paragraphs in the case where an individual having an amount in a special repair reserves account dies are specified by Cabinet Order.
特別修繕引当金勘定の金額を有する個人が死亡した場合における前二項の規定の適用に関し必要な事項は、政令で定める。