Supplementary Provisions, Article 16, paragraph (2)
第二項
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。