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Corporation Tax Act Supplementary Provisions, Article 136Delegation to Cabinet Order第百三十六条（政令への委任）

Financial Instruments and Exchange Act Supplementary Provisions, Article 29Delegation to Cabinet Order第二十九条（政令への委任）

Health Insurance Act Supplementary Provisions, Article 20Delegation of Other Transitional Measures to Cabinet Order第二十条（その他の経過措置の政令への委任）

Act on Special Measures Concerning Taxation Article 61-2Reserve for Strengthening the Farm Management Base第六十一条の二（農業経営基盤強化準備金）

paragraph (1), item (ii)
当該事業年度の所得の金額として政令で定めるところにより計算した金額
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.

Residential Basic Book Act Supplementary Provisions, Article 9Delegation to Cabinet Order第九条（政令への委任）

Income Tax Act Supplementary Provisions, Article 141Delegation to Cabinet Order第百四十一条（政令への委任）

Corporation Tax Act Supplementary Provisions, Article 39Delegation to Cabinet Order第三十九条（政令への委任）

Financial Instruments and Exchange Act Supplementary Provisions, Article 41Delegation to Cabinet Order第四十一条（政令への委任）

Act on Special Measures Concerning Taxation Article 61-3Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired第六十一条の三（農用地等を取得した場合の課税の特例）

paragraph (1), item (ii)
当該事業年度の所得の金額として政令で定めるところにより計算した金額
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.

Health Insurance Act Supplementary Provisions, Article 67Delegation of Other Transitional Measures to Cabinet Order第六十七条（その他の経過措置の政令への委任）

Act on Special Measures Concerning Taxation Article 86-7Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.第八十六条の七（法人課税信託等の受託者に関するこの法律の適用）

paragraph (3)
前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

Residential Basic Book Act Supplementary Provisions, Article 42Delegation to Cabinet Order第四十二条（政令への委任）

Income Tax Act Supplementary Provisions, Article 144Delegation to Cabinet Order第百四十四条（政令への委任）

Corporation Tax Act Supplementary Provisions, Article 9Delegation to Cabinet Order第九条（政令への委任）

Financial Instruments and Exchange Act Supplementary Provisions, Article 20Delegation to Cabinet Order第二十条（政令への委任）

Health Insurance Act Supplementary Provisions, Article 75Delegation of Other Transitional Measures to Cabinet Order第七十五条（その他の経過措置の政令への委任）

Act on Special Measures Concerning Taxation Article 2-2(Application of This Act to Trustees of Trusts Subject to Corporation Taxation)第二条の二（法人課税信託の受託者等に関するこの法律の適用）

paragraph (4)
前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

Residential Basic Book Act Supplementary Provisions, Article 43Delegation to Cabinet Order第四十三条（政令への委任）

Income Tax Act Supplementary Provisions, Article 116Delegation to Cabinet Order第百十六条（政令への委任）

Corporation Tax Act Supplementary Provisions, Article 29Delegation to Cabinet Order第二十九条（政令への委任）