Supplementary Provisions, Article 16Transitional Measures Concerning Product Warranty Reserves
第十六条（製品保証等引当金に関する経過措置）
With regard to the calculation of business income for each year from 1998 through 2003, the provisions of Article 55-2 of the former Income Tax Act (including as applied pursuant to Article 165 of the former Income Tax Act; the same applies hereinafter in this Article) remain in force. In this case, the phrase "calculated amount" in Article 55-2, paragraph (1) of the former Income Tax Act is deemed to be replaced with "amount equivalent to five-sixths of the calculated amount" for 1999, with "amount equivalent to four-sixths of the calculated amount" for 2000, with "amount equivalent to three-sixths of the calculated amount" for 2001, with "amount equivalent to two-sixths of the calculated amount" for 2002, and with "amount equivalent to one-sixth of the calculated amount" for 2003.
平成十年から平成十五年までの各年分の事業所得の金額の計算については、旧所得税法第五十五条の二（旧所得税法第百六十五条において適用する場合を含む。以下この条において同じ。）の規定は、なおその効力を有する。この場合において、旧所得税法第五十五条の二第一項中「計算した金額」とあるのは、平成十一年分については「計算した金額の六分の五に相当する金額」と、平成十二年分については「計算した金額の六分の四に相当する金額」と、平成十三年分については「計算した金額の六分の三に相当する金額」と、平成十四年分については「計算した金額の六分の二に相当する金額」と、平成十五年分については「計算した金額の六分の一に相当する金額」と読み替えるものとする。
The amount in a product warranty reserves account that was included in necessary expenses in the calculation of business income for 2003 pursuant to the provisions of Article 55-2, paragraph (1) of the former Income Tax Act, as they remain in force pursuant to the preceding paragraph and are applied with the replacement of terms, is included in gross revenue in the calculation of business income for 2004.
前項の規定によりなおその効力を有するものとされて読み替えて適用される旧所得税法第五十五条の二第一項の規定により平成十五年分の事業所得の金額の計算上必要経費に算入された製品保証等引当金勘定の金額は、平成十六年分の事業所得の金額の計算上、総収入金額に算入する。
Special provisions for the application of the preceding paragraph in the case where an individual having an amount in the product warranty reserves account referred to in that paragraph dies, and other necessary matters concerning the treatment of the amount in that product warranty reserves account, are specified by Cabinet Order.