Supplementary Provisions, Article 4, paragraph (3), item (ii)
二
if any part of the amount of revenue and the amount of expenses from that former lease transfer was not included in gross revenue and necessary expenses in calculating the amount of business income for the tax years up to 2027 (excluding a case falling under any of the following cases): 2028.
当該旧リース譲渡に係る収入金額及び費用の額のうち、令和九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（次に掲げる場合に該当する場合を除く。） 令和十年
the case set forth in the preceding item;
前号に掲げる場合
if the amount of revenue and the amount of expenses from that former lease transfer (limited to one to which the provisions of the main clause of Article 65, paragraph (1) of the former Income Tax Act kept in effect apply) were accounted for in 2028 using the deferred-payment basis method prescribed in that paragraph (limited to a method under which, in each year from 2028 onward, only the amount equivalent to interest included in the amount of consideration for that former lease transfer is treated as the amount of revenue for that year).
当該旧リース譲渡（旧効力所得税法第六十五条第一項本文の規定の適用に係るものに限る。）に係る収入金額及び費用の額につき令和十年において同項に規定する延払基準の方法（同年以後の各年において当該旧リース譲渡の対価の額のうちに含まれる利息に相当する金額のみを当該各年の収入金額とする方法に限る。）により経理した場合