Supplementary Provisions, Article 4Transitional Measures Concerning the Reserve for Price Fluctuations of Individuals
第四条（個人の価格変動準備金に関する経過措置）
With regard to income tax for 1973, if the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act is less than whichever is the smaller of the amounts listed in the following items (referred to as the "1973 reserve limit" in paragraph (3)), that smaller amount is, notwithstanding the provisions of paragraph (1) of that Article, the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
昭和四十八年分の所得税については、新法第十九条第一項各号の規定により計算した金額の合計額が次の各号に掲げる金額のうちいずれか少ない金額（第三項において「昭和四十八年分積立限度額」という。）に満たない場合には、同条第一項の規定にかかわらず、その少ない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。
the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1972 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968; hereinafter referred to as the "1968 Amendment Act") apply, the amount calculated in accordance with the provisions of that paragraph);
昭和四十七年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額（租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号。以下「昭和四十三年改正法」という。）附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額）
the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1973 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1973, that year were deemed to be 1972, the amount calculated in accordance with the provisions of that paragraph).
昭和四十八年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額（昭和四十八年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和四十七年分とみなした場合に昭和四十三年改正法附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額）
In each year up to the year preceding the first year in which the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 of an individual who has received the application of the provisions of the preceding paragraph comes to exceed the adjusted reserve limit for the reserve for price fluctuations as of December 31 of the preceding year (meaning the amount calculated as of that date pursuant to the provisions of this paragraph (or, for 1974, the preceding paragraph); the same applies hereinafter up to the following paragraph) (limited to each year up to 1975), whichever is the smaller of the amounts listed in the following items is, notwithstanding the provisions of paragraph (1) of that Article, the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
the total of the following amounts:
次に掲げる金額の合計額
the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 as of December 31 of that year;
その年十二月三十一日において昭和五十年新法第十九条第一項の規定により計算した金額の合計額
the amount obtained by deducting, from the adjusted reserve limit for the reserve for price fluctuations as of December 31 of the preceding year, whichever is the greater of the total of the amounts calculated as of that date pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 and the total listed in (a);
その年の前年十二月三十一日における価格変動準備金の調整積立限度額から同日において昭和五十年新法第十九条第一項の規定により計算した金額の合計額とイ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 total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31 of that year with respect to the inventory assets referred to in Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1973, that year were deemed to be 1972, the amount specified by Cabinet Order as the amount calculated in accordance with the provisions of that paragraph).
その年十二月三十一日において昭和五十年新法第十九条第一項のたな卸資産につき旧法第十九条第一項各号の規定により計算した金額の合計額（昭和四十八年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和四十七年分とみなした場合に昭和四十三年改正法附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額として政令で定める金額）
The provisions of the preceding two paragraphs do not apply unless a written statement concerning the calculation of the 1973 reserve limit or the adjusted reserve limit for the reserve for price fluctuations is attached to the final return for each year from 1973 to the year for which the individual seeks the application of the provisions of the latter paragraph; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there were unavoidable circumstances for the lack of that attachment and that written statement has been submitted.
前二項の規定は、昭和四十八年分から同項の規定の適用を受けようとする年までの各年分の確定申告書に、昭和四十八年分積立限度額又は価格変動準備金の調整積立限度額の計算に関する明細書の添附がない場合には、適用しない。ただし、当該添附がない確定申告書の提出があつた場合においても、その添附がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。