Supplementary Provisions, Article 15, paragraph (4)
第四項
The amount in a special repair reserves account that must be withdrawn pursuant to the provisions of the preceding paragraph is included in gross revenue in the calculation of real property income or business income for the year that includes the day on which it became required to be withdrawn.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。