Article 59Special Deduction of New Mineral Deposit Exploration Expenses or Overseas New Mineral Deposit Exploration Expenses
第五十九条（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除）
Where a corporation that holds the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article (excluding that subject to the provisions of paragraph (6) of that Article) has, in any business year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (1) of that Article, or has depreciated exploration machinery and equipment specified by Cabinet Order (referred to in item (i) and the following paragraph as "exploration machinery and equipment"), the amount equivalent to the smallest of the following amounts is included in deductible expenses in calculating the amount of income for that business year, in addition to the amount included in deductible expenses pertaining to that expenditure or depreciation.
the sum of the amount equivalent to the amount of those new mineral deposit exploration expenses expended in that business year (where there is a subsidy from the national government granted for carrying out exploration in that business year, the amount obtained by deducting the amount equivalent to that subsidy) and the amount of depreciation of that exploration machinery and equipment for that business year (where it exceeds the depreciation limit for that exploration machinery and equipment calculated pursuant to the provisions of this Act and Article 31 of the Corporation Tax Act, the amount equivalent to that depreciation limit);
the amount equivalent to the amount, out of the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the amount obtained by deducting that amount), that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article;
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.
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
Where a corporation that holds the amount of the reserve for overseas exploration referred to in paragraph (2) of the preceding Article (excluding that subject to the provisions of paragraph (6) of that Article) has, in any business year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (2) of that Article (referred to in item (i) of this paragraph as "overseas new mineral deposit exploration expenses"), or has depreciated exploration machinery and equipment used exclusively for business outside Japan (referred to in item (i) of this paragraph as "overseas exploration machinery and equipment"), the amount equivalent to the smallest of the following amounts is included in deductible expenses in calculating the amount of income for that business year, in addition to the amount included in deductible expenses pertaining to that expenditure or depreciation.
out of the sum listed in item (i) of the preceding paragraph, the sum of the amount equivalent to the amount of those overseas new mineral deposit exploration expenses expended in that business year and the amount of depreciation of that overseas exploration machinery and equipment for that business year (where the amount listed in item (ii) of that paragraph exceeds the amount obtained by deducting that sum from the amount listed in item (i) of that paragraph, the amount obtained by deducting the amount equivalent to the excess);
the amount equivalent to the amount, out of the amount of the reserve for overseas exploration referred to in paragraph (2) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the amount obtained by deducting that amount), that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article;
the amount obtained by deducting the amount included in deductible expenses pursuant to the provisions of the preceding paragraph from the amount listed in item (iii) of that paragraph.
Where the provisions of the preceding two paragraphs are applied to each business year of a group tax sharing corporation that is a corporation prescribed in those paragraphs (limited to a business year ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), the amount listed in paragraph (1), item (iii) is the amount specified by Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 and Article 64-7 of the Corporation Tax Act on the basis of the income before group tax sharing and the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act for that business year, or for the business year ending on that day, of that group tax sharing corporation and the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation on that day).
前二項に規定する法人である通算法人の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）についてこれらの規定を適用する場合には、第一項第三号に掲げる金額は、当該通算法人及び他の通算法人（同日において当該通算法人との間に通算完全支配関係があるものに限る。）の当該事業年度又は同日に終了する事業年度の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額を基礎として同条及び同法第六十四条の七の規定により計算した当該通算法人の所得の金額として政令で定める金額とする。
The provisions of paragraph (1) or paragraph (2) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc. In this case, the amount to be included in deductible expenses pursuant to those provisions is limited to the amount to be included in deductible expenses pertaining to that statement.
Where the amount of the new mineral deposit exploration expenses prescribed in paragraph (1) or the overseas new mineral deposit exploration expenses prescribed in paragraph (2) expended by a corporation to which the provisions of paragraph (1) or paragraph (2) have been applied in the business year for which those provisions were applied includes the amount of an investment in an overseas exploration corporation, the provisions of Article 55, paragraph (1) and paragraph (8) do not apply to that investment in an overseas exploration corporation.
With regard to the application of the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act, any amount included, pursuant to the provisions of paragraph (1) or paragraph (2), in the amount of deductible expenses of a corporation subject to those provisions is to be included in the amount of income, etc. prescribed in these provisions.
第一項又は第二項の規定の適用を受けた法人のこれらの規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
Beyond what is provided for in the preceding three paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) or paragraph (2) have been applied, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
前三項に定めるもののほか、第一項又は第二項の規定の適用を受けた法人の利益積立金額の計算その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。