Article 57-4Reserve for Removal of Reactor Cores, etc. from Specified Nuclear Facilities
第五十七条の四（特定原子力施設炉心等除去準備金）
Where a corporation that files a blue return and that is a certified decommissioning operator prescribed in Article 55-3, paragraph (1) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011) (referred to in paragraph (3), item (i) as a "certified decommissioning operator"), in each business year that includes a day within the period from the date of enforcement of the Act Partially Amending the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 30 of 2017) to March 31, 2029 (excluding the business year that includes the day of dissolution and each business year during liquidation), in order to appropriate it for the expenditure of the costs required for the removal of severely damaged reactor cores, etc. (referred to in the following paragraph as the "cost of removing reactor cores, etc.") pertaining to a power reactor facility prescribed in Article 43-3-5, paragraph (2), item (v) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors (Act No. 166 of 1957) or a commercial reprocessing facility prescribed in Article 38, paragraph (1), item (ii) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act, which has been designated as a specified nuclear facility pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors (hereinafter referred to in this paragraph and the following paragraph as a "specified nuclear facility"), sets aside as a reserve for removal of reactor cores, etc. from specified nuclear facilities, for each specified nuclear facility, by the method of accounting as an expense or loss, an amount not exceeding the amount equivalent to the amount deposited with the Nuclear Damage Compensation and Decommissioning Facilitation Corporation as decommissioning, etc. reserve funds pursuant to the provisions of Article 55-3, paragraph (1) and paragraph (2) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act for that specified nuclear facility in that business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
青色申告書を提出する法人で原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）第五十五条の三第一項に規定する廃炉等実施認定事業者（第三項第一号において「廃炉等実施認定事業者」という。）であるものが、原子力損害賠償・廃炉等支援機構法の一部を改正する法律（平成二十九年法律第三十号）の施行の日から令和十一年三月三十一日までの期間内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）において、核原料物質、核燃料物質及び原子炉の規制に関する法律（昭和三十二年法律第百六十六号）第四十三条の三の五第二項第五号に規定する発電用原子炉施設又は原子力損害賠償・廃炉等支援機構法第三十八条第一項第二号に規定する実用再処理施設のうち、核原料物質、核燃料物質及び原子炉の規制に関する法律第六十四条の二第一項の規定により特定原子力施設として指定されたもの（以下この項及び次項において「特定原子力施設」という。）に係る著しく損傷した炉心等の除去に要する費用（次項において「炉心等除去費用」という。）の支出に充てるため、当該特定原子力施設ごとに、当該特定原子力施設につき当該事業年度において原子力損害賠償・廃炉等支援機構法第五十五条の三第一項及び第二項の規定により原子力損害賠償・廃炉等支援機構に廃炉等積立金として積み立てた金額に相当する金額以下の金額を損金経理の方法により特定原子力施設炉心等除去準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
Where a corporation that has set aside the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in the preceding paragraph has expended the cost of removing reactor cores, etc. for the specified nuclear facility pertaining to that reserve for removal of reactor cores, etc. from specified nuclear facilities, the amount equivalent to the amount so expended, out of the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities pertaining to that specified nuclear facility as of the day of the 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 the following paragraph, the amount obtained by deducting those amounts; the same applies in that paragraph and paragraph (4)), is included in gross profit in calculating the amount of income for the business year that includes the day of the expenditure.
Where a corporation that has set aside the reserve for removal of reactor cores, etc. from specified nuclear facilities 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.
第一項の特定原子力施設炉心等除去準備金を積み立てている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
where the corporation has ceased to be a certified decommissioning operator: the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities as of the day on which it ceased to be a certified decommissioning operator;
廃炉等実施認定事業者でなくなつた場合 当該廃炉等実施認定事業者でなくなつた日における特定原子力施設炉心等除去準備金の金額
where the corporation has dissolved: the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities as of the day of dissolution;
解散した場合 その解散の日における特定原子力施設炉心等除去準備金の金額
where the corporation has reversed the reserve for removal of reactor cores, etc. from specified nuclear facilities in a case other than the cases referred to in the preceding paragraph, the preceding two items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities as of the day of the reversal.
Where a corporation that has set aside the reserve for removal of reactor cores, etc. from specified nuclear facilities 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 removal of reactor cores, etc. from specified nuclear facilities 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 two paragraphs 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 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);
通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
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.
通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
The provisions of Article 56, paragraph (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
前項に定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。