Supplementary Provisions, Article 8, paragraph (2), item (ii)
二
if any part of the amount of revenue and the amount of expenses from that specified sale of assets was not included in gross revenue and necessary expenses in calculating the amount of business income for the tax years up to 2023: 2024.
当該特定資産の販売等に係る収入金額及び費用の額のうち、令和五年までの各年分の事業所得の金額の計算上総収入金額及び必要経費に算入されなかったものがある場合 令和六年