Supplementary Provisions, Article 5, paragraph (2)
第二項
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。