Supplementary Provisions, Article 13Transitional Provisions Concerning Reserves of Corporations
第十三条（法人の準備金に関する経過規定）
With regard to a corporation for which, in its first business year beginning on or after April 1, 1968 (hereinafter referred to as the "business year of the amendment" in this paragraph), the lesser of the amount of the reserve for price fluctuations at the end of the business year immediately preceding the business year of the amendment (excluding a reserve to which the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966) apply; the same applies in the following paragraph) and the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year of the amendment (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) would apply if, in calculating the maximum amount of the reserve for price fluctuations that may be set aside in relation to the amount of income for the business year of the amendment, the business year of the amendment were deemed to be a business year that began before April 1, 1968, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year of the amendment, notwithstanding the provisions of that paragraph, the amount obtained by adding the excess amount to that total is to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph. In this case, the phrase "last-in first-out method" in Article 53, paragraph (1), item (i) of the Former Act is deemed to be replaced with "last-in first-out method or a valuation method equivalent thereto".
昭和四十三年四月一日以後最初に開始する事業年度（以下この項において「改正事業年度」という。）において、改正事業年度の直前の事業年度終了の日における価格変動準備金の金額（租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第十条第一項の規定の適用を受けるものを除く。次項において同じ。）と改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（改正事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について改正事業年度を昭和四十三年四月一日前に開始した事業年度とみなした場合に租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第十二条第二項の規定の適用がある法人については、同項の規定の例により計算した金額）が、改正事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額をこえる法人については、同項の規定にかかわらず、当該合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。この場合において、旧法第五十三条第一項第一号中「後入先出法」とあるのは、「後入先出法若しくはこれに準ずる評価方法」とする。
For each business year (limited to a business year beginning before April 1, 1973) up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph have applied comes to exceed the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year, notwithstanding the provisions of that paragraph, the total of the following amounts is to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
前項の規定の適用を受けた法人の新法第五十三条第一項各号の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金の金額をこえることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和四十八年四月一日前に開始する事業年度に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act at the end of that business year;
当該事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額
the amount obtained by deducting, from the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of that day and the total listed in the preceding item.
当該事業年度の直前の事業年度終了の日における価格変動準備金の金額から同日において新法第五十三条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額
The provisions of Article 56 of the New Act apply where a domestic corporation prescribed in paragraph (1) of that Article acquires specified shares, etc. prescribed in that paragraph on or after April 1, 1968, and the provisions then in force continue to govern cases where it acquired those specified shares, etc. before that date.
新法第五十六条の規定は、同条第一項に規定する内国法人が昭和四十三年四月一日以後に同項に規定する特定株式等を取得する場合について適用し、同日前に当該特定株式等を取得した場合については、なお従前の例による。
With regard to the business years beginning on or after April 1, 1968 of a corporation that has concluded, with a specified computer leasing company prescribed in Article 56-7, paragraph (1) of the New Act, a special agreement specified by Cabinet Order as prescribed in paragraph (3) of that Article, notwithstanding the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), the provisions of Article 58-4 of the Act on Special Measures Concerning Taxation prior to the amendment by that Act, which remain in force pursuant to the provisions of that paragraph, do not apply.
新法第五十六条の七第一項に規定する特定電子計算機貸付会社との間に同条第三項に規定する政令で定める特約を締結している法人の昭和四十三年四月一日以後に開始する事業年度については、租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第十二条第一項の規定にかかわらず、同項の規定によりなおその効力を有することとされる同法による改正前の租税特別措置法第五十八条の四の規定は、適用しない。