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Article 57-8第五十七条の八
Reserve for Special Repairs of Specified Ships（特定船舶に係る特別修繕準備金）
Article 57-8, paragraph (1)
Where a corporation that files a blue return, in each business year (excluding the business year that includes the day of dissolution and each business year during liquidation), in preparation for the expenditure of expenses required for repairs carried out on a ship used for its business that must undergo the periodical inspection under Article 5, paragraph (1), item (i) of the Ship Safety Act (hereinafter referred to in this paragraph as a "periodical inspection") (excluding a ship with a gross tonnage of less than five tons and a ship to be transferred to the merging corporation through a merger (excluding a qualified merger); hereinafter referred to in this Article as a "specified ship") in order to undergo a periodical inspection (hereinafter referred to in this Article as "special repairs"), sets aside as a reserve for special repairs, for each specified ship, by the method of accounting as an expense or loss, an amount not exceeding the accumulation limit (including where it sets aside the amount as a reserve for special repairs 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.
The accumulation limit prescribed in the preceding paragraph means the amount specified in each of the following items according to the category of cases listed in that item.
前項に規定する積立限度額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
Article 57-8, paragraph (2), item (i)
where the corporation referred to in the preceding paragraph has carried out special repairs on the specified ship referred to in that paragraph by the end of that business year: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out;
where the corporation referred to in the preceding paragraph has not carried out special repairs on the specified ship referred to in that paragraph by the end of that business year, and has carried out special repairs by the end of that business year on another ship used for the corporation's business that is similar to that specified ship in circumstances such as type, structure, volume and the number of years elapsed since construction (hereinafter referred to in this item as a "similar ship"): the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on that similar ship;
cases other than those listed in the preceding two items: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on another ship that is similar to the specified ship referred to in the preceding paragraph in circumstances such as type, structure, volume and the number of years elapsed since construction.
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) has expended the amount of expenses required for special repairs on the specified ship pertaining to that reserve for special repairs (hereinafter referred to in this Article as a "specified ship with a reserve set"), the amount equivalent to the amount so expended out of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of that expenditure (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of this paragraph or paragraph (5), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of the following paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) is included in gross profit in calculating the amount of income for the business year that includes the day of that expenditure.
Where, as of the end of each business year of a corporation that has set aside the reserve for special repairs referred to in paragraph (1), the amount of the reserve for special repairs pertaining to a specified ship with a reserve set carried over from the preceding business year includes an amount for which two years have elapsed from the day following the end of the business year that includes the day specified by Cabinet Order as the scheduled completion date of the special repairs pertaining to that specified ship with a reserve set (hereinafter referred to in this paragraph as the "reserve amount past the scheduled special repair date"), then with regard to that reserve amount past the scheduled special repair date, the amount equivalent to the amount calculated by multiplying the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the end of the business year that includes the day on which those two years elapsed by the number of months in each relevant business year and dividing the result by 60 (where the amount so calculated exceeds the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the end of that business year, that amount of the reserve for special repairs) 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 special repairs referred to in paragraph (1) comes to fall under any of the cases listed in the following items (excluding where it has transferred a specified ship with a reserve set through a qualified merger, a qualified company split or a qualified capital contribution in kind), 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 (in the case listed in item (iii), the business year that includes the day before the date of the merger).
where the corporation has completed special repairs on a specified ship with a reserve set: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of the completion;
where it has become the case that the corporation will not carry out special repairs on a specified ship with a reserve set (excluding where it falls under the following item): the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day on which that became the case;
where the corporation has transferred a specified ship with a reserve set to the merging corporation through a merger: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set immediately before that merger;
where the corporation has dissolved (excluding dissolution through a merger): the amount of the reserve for special repairs 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特別修繕準備金の金額
Article 57-8, paragraph (5), item (v)
where the corporation has reversed the amount of the reserve for special repairs in a case other than the cases referred to in the preceding two paragraphs, the preceding items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for special repairs as of the day of the reversal.
Where a corporation that has set aside the reserve for special repairs 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, the amount of the reserve for special repairs 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 the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding three paragraphs, paragraph (11), paragraph (12) and paragraph (14) do not apply.
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 day of the end of the business year of the group tax sharing parent corporation pertaining to 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 day of the end of the business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval ceased to be effective), whichever is later.
The number of months referred to in paragraph (4) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
第四項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
Article 57-8, paragraph (8)
The provisions of Article 56, paragraph (6) apply mutatis mutandis to the application of the provisions of paragraph (1).
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 57-8, paragraph (9)
Where a corporation that files a blue return transfers a specified ship to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind through a qualified company split or a qualified capital contribution in kind, if, in preparation for the expenditure of expenses required for special repairs to be carried out on that specified ship, it sets aside as a reserve for special repairs, for each specified ship, an amount not exceeding the amount equivalent to the accumulation limit prescribed in paragraph (2) that would be calculated pursuant to the provisions of that paragraph if the day before the date of that qualified company split or qualified 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 qualified company split or qualified capital contribution in kind, a document stating the amount of the reserve for special repairs 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, paragraphs (10) through (12) apply mutatis mutandis where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) has transferred a specified ship with a reserve set to the merging corporation through a qualified merger. In this case, the phrase "of paragraph (3)" in paragraph (12) of that Article is deemed to be replaced with "of Article 57-8, paragraph (4)", and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) or paragraph (9) has transferred the specified ship pertaining to that reserve for special repairs to a succeeding corporation in a company split through a qualified company split, the amount of the reserve for special repairs pertaining to that specified ship immediately before the qualified company split is to be succeeded to by that succeeding corporation in a company split. In this case, the amount of the reserve for special repairs succeeded to by the succeeding corporation in a company split is deemed to be the amount of the reserve for special repairs referred to in paragraph (1) held by that succeeding corporation in a company split as of the date of the qualified company split.
The provisions of Article 55, paragraphs (14) through (16) apply mutatis mutandis where a corporation that has set aside the reserve for special repairs referred to in the preceding paragraph has transferred the specified ship pertaining to that reserve for special repairs to a succeeding corporation in a company split through a qualified company split. In this case, the term "paragraph (3)" in paragraph (14) of that Article is deemed to be replaced with "Article 57-8, paragraph (4)"; the phrase "of paragraph (3)" in paragraph (16) of that Article with "of Article 57-8, paragraph (4)"; and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
Where a corporation that has set aside the reserve for special repairs referred to in paragraph (1) or paragraph (9) has transferred the specified ship pertaining to that reserve for special repairs to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind, the amount of the reserve for special repairs pertaining to that specified ship immediately before the qualified capital contribution in kind is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special repairs succeeded to by the corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for special repairs referred to in paragraph (1) held by that corporation receiving a capital contribution in kind as of the date of the qualified capital contribution in kind.
The provisions of Article 55, paragraphs (18) through (20) apply mutatis mutandis where a corporation that has set aside the reserve for special repairs referred to in the preceding paragraph has transferred the specified ship pertaining to that reserve for special repairs to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind. In this case, the term "paragraph (3)" in paragraph (18) of that Article is deemed to be replaced with "Article 57-8, paragraph (4)"; the phrase "of paragraph (3)" in paragraph (20) of that Article with "of Article 57-8, paragraph (4)"; and the phrase "in paragraph (3)" with "in paragraph (4) of that Article".
Beyond what is provided for in paragraph (8), necessary matters concerning the application of the provisions of paragraphs (1) through (7) and paragraph (9) through the preceding paragraph are specified by Cabinet Order.