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Article 57-5第五十七条の五
Reserve for Abnormal Risks of Insurance Companies, etc.（保険会社等の異常危険準備金）
Article 57-5, paragraph (1)
Where a corporation that files a blue return and that is listed in any of the following items, in each business year (excluding the business year that includes the day of dissolution and each business year during liquidation), in setting aside the policy reserve under the provisions of the law specified in that item (referred to in paragraph (12) as the "policy reserve"), sets aside as a reserve for abnormal risks, for each type of insurance or type of mutual aid specified by Cabinet Order, by the method of accounting as an expense or loss, an amount not exceeding the amount calculated pursuant to the provisions of Cabinet Order on the basis of the net premium income or net mutual aid premium income of that insurance or mutual aid for that business year, in order to appropriate it for compensating losses from abnormal disasters pertaining to insurance (excluding the nuclear insurance and earthquake insurance prescribed in paragraph (1) of the following Article, and limited to insurance specified by Cabinet Order as insurance for which losses from abnormal disasters are expected to arise; the same applies hereinafter in this Article) or mutual aid similar thereto specified by Cabinet Order (including where it sets aside the amount as a reserve for abnormal risks by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
a corporation that carries on casualty insurance business under the license prescribed in Article 3, paragraph (1) of the Insurance Business Act (Act No. 105 of 1995): Article 116, paragraph (1) of that Act;
a corporation that carries on casualty insurance business under the license prescribed in Article 185, paragraph (1) of the Insurance Business Act: Article 116, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 199 of that Act;
a corporation that carries on small amount and short term insurance business prescribed in Article 2, paragraph (17) of the Insurance Business Act under the registration prescribed in Article 272, paragraph (1) of that Act (limited to a corporation that carries on casualty insurance business): Article 116, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 272-18 of that Act;
a ship owners' mutual insurance union: Article 116, paragraph (1) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 44-8 of the Ship Owner's Mutual Insurance Union Act (Act No. 177 of 1950);
a federation of agricultural cooperatives that carries out the business listed in Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act: Article 11-32 of that Act;
農業協同組合法第十条第一項第十号に掲げる事業を行う農業協同組合連合会 同法第十一条の三十二
Article 57-5, paragraph (1), item (v)
a consumer cooperative and a federation of consumer cooperatives that carry out the business listed in Article 10, paragraph (1), item (iv) of the Consumer Cooperatives Act (Act No. 200 of 1948): Article 50-7 of that Act;
a federation of fishery cooperatives for mutual aid: Article 15-17 of the Fishery Industry Cooperative Act (Act No. 242 of 1948) as applied mutatis mutandis pursuant to Article 105, paragraph (1) of that Act;
a fire, etc. mutual aid cooperative prescribed in Article 9-9, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) (referred to in paragraph (4) as a "fire, etc. mutual aid cooperative") and a federation of cooperatives that carries out the business listed in paragraph (1), item (iii) of that Article: Article 58, paragraph (5) of that Act;
an environmental health industry association that carries out the business listed in Article 8, paragraph (1), item (x) of the Act on Coordination and Improvement of Environmental Health Industry and a federation of environmental health industry associations that carries out the business listed in Article 54, item (viii) or item (ix) of that Act: Article 14-4 of that Act (including as applied mutatis mutandis pursuant to Article 56 of that Act);
a federation of forestry cooperatives that carries out the business listed in Article 101, paragraph (1), item (xiii) of the Forestry Cooperative Act: Article 20 of that Act as applied mutatis mutandis pursuant to Article 109, paragraph (1) of that Act.
The loss from abnormal disasters prescribed in the preceding paragraph means, for each type of insurance or type of mutual aid prescribed in that paragraph (for insurance or mutual aid specified by Cabinet Order as insurance or mutual aid for which the patterns of occurrence of losses due to abnormal disasters are similar, the category specified by Cabinet Order), the loss corresponding to the excess amount where the total amount of insurance proceeds paid, or finalized as payable, in each business year (where there are reinsurance proceeds received, or finalized as receivable, in that business year, the amount obtained by deducting that amount) or the total amount of mutual aid proceeds paid, or finalized as payable, in each business year (where there are insurance proceeds or mutual aid proceeds received, or finalized as receivable, in that business year, the amount obtained by deducting those amounts) exceeds the amount calculated by multiplying the net premium income or net mutual aid premium income for that business year by 50 percent (for ship insurance and other insurance specified by Cabinet Order, the percentage specified by Cabinet Order).
The net premium income prescribed in the preceding two paragraphs means the amount obtained by deducting, from the sum of the premiums received, or finalized as receivable, in each business year (where any of those premiums have been refunded or are to be refunded, the amount obtained by deducting that amount) and the reinsurance refunds, the sum of the reinsurance premiums and cancellation refunds paid, or finalized as payable, in that business year.
The net mutual aid premium income prescribed in paragraph (1) and paragraph (2) means the amount obtained by deducting, from the sum of the mutual aid premiums received, or finalized as receivable, in each business year (for a fire, etc. mutual aid cooperative that calculates its mutual aid premiums on the basis of a rate obtained by adding a special safety rate to the ordinary premium rate, limited to the amount of the portion of those mutual aid premiums corresponding to the ordinary premium rate, and where any of those finalized mutual aid premiums have been refunded or are to be refunded, the amount obtained by deducting that amount) and the cancellation refunds, the sum of the premiums, mutual aid premiums and cancellation refunds paid, or finalized as payable, in that business year (for the mutual aid specified by Cabinet Order out of the mutual aid provided by a federation of agricultural cooperatives referred to in paragraph (1), item (iv) or a federation of fishery cooperatives for mutual aid referred to in item (vi) of that paragraph, the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the amount of mutual aid premiums under mutual aid contracts concluded by an agricultural cooperative that carries out the business referred to in item (iv) of that paragraph, or by a fishery cooperative that carries out the business referred to in Article 11, paragraph (1), item (xii) of the Fishery Industry Cooperative Act or a fishery processing cooperative that carries out the business referred to in Article 93, paragraph (1), item (vi)-2 of that Act).
In the cases referred to in the preceding three paragraphs, where, with regard to that insurance or mutual aid, there is a contract with a special clause providing for the payment of a maturity refund after the expiration of the insurance period or mutual aid period, or any other contract specified by Cabinet Order, the total amount of insurance proceeds or total amount of mutual aid proceeds prescribed in paragraph (2), or the amount of premiums, reinsurance refunds, reinsurance premiums, cancellation refunds or mutual aid premiums prescribed in the preceding two paragraphs, is to be the amount calculated pursuant to the provisions of Cabinet Order as the amount pertaining to the risk premium portion or risk mutual aid premium portion of that insurance or mutual aid, out of those amounts.
Where a loss from abnormal disasters prescribed in paragraph (1) has arisen with regard to the insurance or mutual aid for which a corporation that has set aside the reserve for abnormal risks referred to in that paragraph has set aside that reserve for abnormal risks, the amount equivalent to the amount of that loss from abnormal disasters, out of the amount of the reserve for abnormal risks carried over from the preceding business year as of the end of the business year in which that loss from abnormal disasters arose (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of paragraph (8), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of this paragraph, the following paragraph or paragraph (9), the amount obtained by deducting those amounts; the same applies hereinafter in this Article) that pertains to that insurance or mutual aid (for the insurance or mutual aid specified by Cabinet Order referred to in paragraph (2), the category prescribed in that paragraph), is included in gross profit in calculating the amount of income for the business year in which that loss from abnormal disasters arose.
Where the amount of the reserve for abnormal risks carried over from the preceding business year as of the end of each business year of a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) includes an amount set aside in a business year that ended on or before the day 10 years before that day (where that corporation is the merging corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind in a merger, company split or capital contribution in kind, including an amount set aside by the merged corporation, splitting corporation or corporation making a capital contribution in kind in that merger, company split or capital contribution in kind in a business year that ended on or before the day 10 years before that day (where that corporation is a succeeding corporation in a company split or a corporation receiving a capital contribution in kind, limited to the amount succeeded to by that corporation)), the amount specified by Cabinet Order out of that amount is included in gross profit in calculating the amount of income for that business year.
Where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case.
where the corporation has discontinued its business pertaining to insurance or mutual aid (for a corporation listed in paragraph (1), item (ii), where it has discontinued that business in Japan): the amount of the reserve for abnormal risks as of the day of the discontinuation;
where the corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for abnormal risks as of the day of dissolution;
解散した場合（合併により解散した場合を除く。） その解散の日における異常危険準備金の金額
Article 57-5, paragraph (8), item (iii)
where the corporation has reversed the amount of the reserve for abnormal risks pertaining to insurance or mutual aid in a case other than the cases referred to in the preceding two paragraphs, the preceding two items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for abnormal risks pertaining to that insurance or mutual aid as of the day of the reversal.
Where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, and thereafter has again obtained approval for filing blue returns, if, out of the amounts set aside as a reserve for abnormal risks after obtaining that approval, there is an amount that is to be included in deductible expenses pursuant to the provisions of that paragraph in calculating the amount of income for the business year in which it was set aside, then, out of the amount equivalent to that amount, the amount up to the amount of the reserve for abnormal risks held as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or as of the end of the business year in which it discontinued filing those returns that is still held as of the end of the business year in which that amount was set aside is included in gross profit in calculating the amount of income for that business year.
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day before the day on which it received the notice (where that day before is the end of the business year of the group tax sharing parent corporation of that group tax sharing corporation, the day on which it received the notice);
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day before the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (where that day before is the end of the business year of the group tax sharing parent corporation of that corporation, the day on which the approval ceased to be effective), whichever is later.
With regard to the application of the provisions of the preceding paragraph, the amounts included in gross profit pursuant to the provisions of paragraph (6) through the preceding paragraph after the end of the first business year in which the corporation became subject to the provisions of that paragraph are deemed to consist first of the amount of the reserve for abnormal risks held as of the day on which the fact that gave rise to the revocation of the approval referred to in that paragraph occurred or as of the end of the business year in which it discontinued filing the returns referred to in that paragraph.
The provisions of Article 56, paragraph (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
Article 57-5, paragraph (12)
Where a corporation that files a blue return and that is listed in paragraph (1), items (i) through (ii)-2, in each business year (excluding each business year during liquidation), transfers insurance policies to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind through a company split or capital contribution in kind, if, in setting aside the policy reserve, in order to appropriate it for compensating losses from abnormal disasters prescribed in paragraph (2) pertaining to that insurance, it sets aside as a reserve for abnormal risks, for each type of insurance prescribed in paragraph (1), an amount not exceeding the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in that paragraph for that insurance that would be calculated pursuant to the provisions of that paragraph if the time immediately before that company split or capital contribution in kind were the end of the business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
The provisions of the preceding paragraph apply only where the corporation prescribed in that paragraph has submitted, within two months after the date of the company split or capital contribution in kind, a document stating the amount of the reserve for abnormal risks referred to in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
The provisions of Article 55, paragraph (10), paragraph (11) and the first sentence of paragraph (12) apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) has transferred insurance policies to the merging corporation through a merger. In this case, the term "qualified merger" in paragraph (10) and paragraph (11) of that Article is deemed to be replaced with "merger", and the term "qualified merger" in the first sentence of paragraph (12) of that Article with "merger" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)".
The provisions of Article 55, paragraph (13), the first sentence of paragraph (14), paragraph (15) and the first sentence of paragraph (16) apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) or paragraph (12) has transferred all or part of the insurance policies pertaining to the reserve for abnormal risks to a succeeding corporation in a company split through a company split. In this case, the term "qualified company split" in paragraph (13) of that Article is deemed to be replaced with "company split"; the term "qualified company split" in the first sentence of paragraph (14) of that Article with "company split" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)"; the term "qualified company split" in paragraph (15) of that Article with "company split"; and the term "qualified company split" in the first sentence of paragraph (16) of that Article with "company split" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)".
The provisions of Article 55, paragraph (17), the first sentence of paragraph (18), paragraph (19) and the first sentence of paragraph (20) apply mutatis mutandis where a corporation that has set aside the reserve for abnormal risks referred to in paragraph (1) or paragraph (12) has transferred all or part of the insurance policies pertaining to that reserve for abnormal risks to a corporation receiving a capital contribution in kind through a capital contribution in kind. In this case, the term "qualified capital contribution in kind" in paragraph (17) of that Article is deemed to be replaced with "capital contribution in kind"; the term "qualified capital contribution in kind" in the first sentence of paragraph (18) of that Article with "capital contribution in kind" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)"; the term "qualified capital contribution in kind" in paragraph (19) of that Article with "capital contribution in kind"; and the term "qualified capital contribution in kind" in the first sentence of paragraph (20) of that Article with "capital contribution in kind" and the term "paragraph (3)" with "Article 57-5, paragraph (6) and paragraph (7)".
Beyond what is provided for in paragraph (11), necessary matters concerning the application of the provisions of paragraphs (1) through (10) and paragraph (12) through the preceding paragraph are specified by Cabinet Order.