Supplementary Provisions, Article 8, paragraph (3)
第三項
In the case where the amount of revenue and the amount of expenses from a specified sale of assets falling under a sale on deferred payment terms of an individual subject to the provisions of the main clause of Article 65, paragraph (1) of the former Income Tax Act remaining in force fall under any of the cases set forth in the items of the preceding paragraph, if the unrecorded revenue amount relating to that specified sale of assets exceeds the unrecorded expense amount relating to that specified sale of assets, notwithstanding the provisions of that paragraph, the amount set forth in item (i) (or, for the year that includes the date on which the business was discontinued and for a year in which the amount set forth in item (i) exceeds the amount set forth in item (ii), the amount set forth in item (ii)) is included in gross revenue and necessary expenses in calculating the amount of business income for each tax year from the reference year onward:
the amount calculated by dividing the unrecorded revenue amount and the unrecorded expense amount by 120 and multiplying the result by the number of months of the period in that year during which the business was carried on;
当該未計上収入金額及び未計上経費額を百二十で除し、これにその年において事業を営んでいた期間の月数を乗じて計算した金額
the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
イに掲げる金額からロに掲げる金額を控除した金額
the unrecorded revenue amount and the unrecorded expense amount;
当該未計上収入金額及び未計上経費額
of the amounts set forth in (a), the amounts included in gross revenue and necessary expenses in calculating the amount of business income for the tax years of the years before that year.
イに掲げる金額のうちその年の前年以前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た金額