A Designated Guarantee Agency must post the larger amount as listed in the following as a liability reserve for each business year, if there is a guarantee agreement which is still in effect as of the end of a business year:
指定保証機関は、事業年度末においてまだ経過していない保証契約があるときは、次に掲げる金額のうちいずれか多い金額を、事業年度ごとに責任準備金として計上しなければならない。
amount equivalent to the sum of the guarantee charges corresponding to the guarantee period under said guarantee agreement that remains in effect;
当該保証契約の保証期間のうちまだ経過していない期間に対応する保証料の総額に相当する金額
amount equivalent to the sum of the guarantee charges obtained during said business year, the net of the guarantee money paid based on the guarantee agreement pertaining to said guarantee charges (excluding revenue money obtained from guarantee consignors based on the payment of said guarantee money); outstanding claims reserves that should be accumulated for the guarantee agreement pertaining to said guarantee charges; and the sum of business expenses for said business year, that remains after deduction from the corresponding amount
当該事業年度において受け取つた保証料の総額から当該保証料に係る保証契約に基づいて支払つた保証金（当該保証金の支払に基づく保証委託者からの収入金を除く。）、当該保証料に係る保証契約のために積み立てるべき支払備金及び当該事業年度の事業費の合計額を控除した残額に相当する金額
If a Designated Guarantee Agency posts a liability reserve pursuant to the provisions of the preceding paragraph, the amount posted is to include the amount of losses for the purpose of calculating the amount of income posted thereby for the corresponding business year under the Corporation Tax Act (Act No. 34 of 1965).
The amount of the liability reserve included in the amount of losses pursuant to the provisions of the preceding paragraph is to include the amount of profits for the purpose of calculating the amount of income posted thereby for the following business year under the Corporation Tax Act.
前項の規定により損金の額に算入された責任準備金の金額は、法人税法の規定によるその翌事業年度の所得の金額の計算上、益金の額に算入する。