Supplementary Provisions, Article 5Transitional Measures Concerning Reserves for Losses on Returned Goods of Individuals
第五条（個人の返品調整引当金に関する経過措置）
With regard to the calculation of the amount of business income for each tax year from 2018 through 2030 of an individual that, at the time this Act comes into effect, is actually engaged in a business prescribed in Article 53, paragraph (1) of the former Income Tax Act (hereinafter referred to as a "covered business" in this paragraph and paragraph (3)) (including an individual that, on or after the effective date, receives a transfer of a covered business actually being carried on at the time this Act comes into effect; referred to as an "individual covered by the transitional rule" in paragraph (3)), the provisions of that Article (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of the former Income Tax Act; the same applies in the following paragraph and paragraph (3)) remain in force. In this case, the phrase "the amount calculated pursuant to the provisions of Cabinet Order" in Article 53, paragraph (1) of the former Income Tax Act is deemed to be replaced with "the amount equivalent to nine-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2022, "the amount equivalent to eight-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2023, "the amount equivalent to seven-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2024, "the amount equivalent to six-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2025, "the amount equivalent to five-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2026, "the amount equivalent to four-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2027, "the amount equivalent to three-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2028, "the amount equivalent to two-tenths of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2029, and "the amount equivalent to one-tenth of the amount calculated pursuant to the provisions of Cabinet Order" for tax year 2030.
この法律の施行の際現に旧所得税法第五十三条第一項に規定する事業（以下この項及び第三項において「対象事業」という。）を営む個人（この法律の施行の際現に営まれている対象事業につき施行日以後に移転を受ける個人を含む。第三項において「経過措置個人」という。）の平成三十年から令和十二年までの各年分の事業所得の金額の計算については、同条（旧所得税法第百六十五条第一項の規定により準じて計算する場合を含む。次項及び第三項において同じ。）の規定は、なおその効力を有する。この場合において、旧所得税法第五十三条第一項中「政令で定めるところにより計算した金額」とあるのは、令和四年分については「政令で定めるところにより計算した金額の十分の九に相当する金額」と、令和五年分については「政令で定めるところにより計算した金額の十分の八に相当する金額」と、令和六年分については「政令で定めるところにより計算した金額の十分の七に相当する金額」と、令和七年分については「政令で定めるところにより計算した金額の十分の六に相当する金額」と、令和八年分については「政令で定めるところにより計算した金額の十分の五に相当する金額」と、令和九年分については「政令で定めるところにより計算した金額の十分の四に相当する金額」と、令和十年分については「政令で定めるところにより計算した金額の十分の三に相当する金額」と、令和十一年分については「政令で定めるところにより計算した金額の十分の二に相当する金額」と、令和十二年分については「政令で定めるところにより計算した金額の十分の一に相当する金額」とする。
The amount of the reserve account for losses on returned goods that was included in necessary expenses in calculating the amount of business income for tax year 2030 pursuant to the provisions of Article 53, paragraph (1) of the Former Income Tax Act, which remain in force pursuant to the provisions of the preceding paragraph, is included in gross revenue in calculating the amount of business income for tax year 2031.
前項の規定によりなおその効力を有するものとされる旧所得税法第五十三条第一項の規定により令和十二年分の事業所得の金額の計算上必要経費に算入された返品調整引当金勘定の金額は、令和十三年分の事業所得の金額の計算上、総収入金額に算入する。
The amount of the reserve account for losses on returned goods that was included in necessary expenses in calculating the amount of business income for tax year 2017 of an individual that carried on a covered business before the effective date (other than an individual covered by the transitional rule) pursuant to the provisions of Article 53, paragraph (1) of the former Income Tax Act, and any other amount specified by Cabinet Order as equivalent thereto, are included in gross revenue in calculating the amount of business income for tax year 2018.
Necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
前三項の規定の適用に関し必要な事項は、政令で定める。