Supplementary Provisions, Article 15Transitional Measures Concerning Reserves of Corporations
第十五条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case provided for in the following paragraph. In this case, with regard to shares (including capital contributions) or claims specified by Cabinet Order that a corporation acquires during the period from the Effective Date to March 31, 1979, the phrase "15 percent" in items (i) and (ii) of the table in Article 55, paragraph (1) of the New Act is deemed to be replaced with "30 percent", the phrase "corporation (limited to one whose purpose is to engage mainly in manufacturing, construction business or any other business specified by Cabinet Order)" in paragraph (3), item (i) of that Article is deemed to be replaced with "corporation", the phrase "62.5 percent" in paragraph (5), item (iii), (a) of that Article is deemed to be replaced with "62.5 percent (or 25 percent, if it has come to fall thereunder on or before March 31, 1979)", and the phrase "85 percent" in (b) of that item is deemed to be replaced with "85 percent (or 70 percent, if it has come to fall thereunder on or before March 31, 1979)".
新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。この場合において、法人が施行日から昭和五十四年三月三十一日までの間に取得する政令で定める株式（出資を含む。）又は債権については、新法第五十五条第一項の表の第一号及び第二号中「百分の十五」とあるのは「百分の三十」と、同条第三項第一号中「法人（製造業、建設業その他の政令で定める事業を主として営むことを目的とするものに限る。）」とあるのは「法人」と、同条第五項第三号イ中「百分の六十二・五」とあるのは「百分の六十二・五（昭和五十四年三月三十一日以前に該当することとなつた場合には、百分の二十五）」と、同号ロ中「百分の八十五」とあるのは「百分の八十五（昭和五十四年三月三十一日以前に該当することとなつた場合には、百分の七十）」とする。
In the case where a corporation acquired, before the Effective Date, specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that are specified by Cabinet Order and received the application of the provisions of that paragraph, if, on or after the Effective Date, the case comes to fall under any of the cases listed in the items of Article 55, paragraph (5) of the New Act, the provisions of that paragraph govern. In this case, if, within the period from the Effective Date to March 31, 1979, a corporation listed in the left-hand column of item (iv) or (v) of the table in paragraph (1) of that Article in relation to those specified shares, etc. comes to fall under the case listed in paragraph (5), item (iii), (a) of that Article, the phrase "62.5 percent" in (a) of that item is deemed to be replaced with "25 percent", and if, within that period, a corporation listed in the left-hand column of item (vi) or (vii) of that table comes to fall under the case listed in item (iii), (b) of that paragraph, the phrase "85 percent" in (b) of that item is deemed to be replaced with "70 percent".
法人が施行日前に旧法第五十五条第一項に規定する特定株式等で政令で定めるものを取得し同項の規定の適用を受けた場合において、施行日以後に新法第五十五条第五項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。この場合において、施行日から昭和五十四年三月三十一日までの期間内に当該特定株式等に係る同条第一項の表の第四号又は第五号の上欄に掲げる法人が同条第五項第三号イに掲げる場合に該当することとなつたときは同号イ中「百分の六十二・五」とあるのは「百分の二十五」とし、当該期間内に同表の第六号又は第七号の上欄に掲げる法人が同項第三号ロに掲げる場合に該当することとなつたときは同号ロ中「百分の八十五」とあるのは「百分の七十」とする。
The provisions of Article 56-4 of the New Act apply to railway facility expenditure (meaning the amount expended for the acquisition or construction of the specified railway facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such railway facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (ix) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の四の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る鉄道設備支出金額（同項に規定する特定鉄道設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第九号に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
The provisions of Article 56-5 of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition or construction of the specified power generation facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such power generation facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (x) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の五の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る発電設備支出金額（同項に規定する特定発電設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
The provisions of Article 56-6 of the New Act apply to supply facility expenditure (meaning the amount expended for the acquisition or construction of the specified supply facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such supply facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の六の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る供給設備支出金額（同項に規定する特定供給設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事に係る当該供給設備支出金額については、なお従前の例による。
With regard to the inclusion in gross profit of the amount of the reserve for pollution control prescribed in Article 56-8, paragraph (2) of the Former Act (including the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in that immediately preceding business year) as of the end of the business year immediately preceding the business year that includes the Effective Date, of a corporation that has accumulated the reserve for pollution control under Article 56-8, paragraph (1) of the Former Act, the provisions then in force continue to govern.
旧法第五十六条の八第一項の公害防止準備金を積み立てている法人の施行日を含む事業年度の直前の事業年度終了の日における同条第二項に規定する公害防止準備金の金額（当該直前の事業年度において同条第一項の規定により損金の額に算入された金額を含む。）の益金の額への算入については、なお従前の例による。
If a corporation that files a blue return and engages in the designated business prescribed in Article 56-8, paragraph (1) of the Former Act accumulates a reserve for pollution control, as a reserve to prepare for the expenditure of costs required for the prevention of pollution, in each business year that includes any day within the period from the Effective Date to March 31, 1981 (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation), the provisions of that Article govern, with the phrase "from April 1, 1972 to March 31, 1978" in that paragraph deemed to be replaced with "from the first day of the business year that includes March 31, 1978 (referred to as the "transitional business year" in this paragraph) to March 31, 1981", the phrase "1.5/1,000" with "1/1,000", the phrase "3/1,000" with "2/1,000", and the phrase "equivalent amount" with "equivalent amount (if that business year is the transitional business year, the total of the amount equivalent to 1.5/1,000 (or 3/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from the first day of that transitional business year to March 31, 1978 and the amount equivalent to 1/1,000 (or 2/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from April 1 of that year to the last day of that transitional business year)".
青色申告書を提出する法人で旧法第五十六条の八第一項に規定する指定事業を営むものが、施行日から昭和五十六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（合併による解散を除く。）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、公害の防止に要する費用の支出に備えるための準備金として公害防止準備金を積み立てる場合には、同項中「昭和四十七年四月一日から昭和五十三年三月三十一日まで」とあるのは「昭和五十三年三月三十一日を含む事業年度（以下この項において「経過年度」という。）開始の日から昭和五十六年三月三十一日まで」と、「千分の一・五」とあるのは「千分の一」と、「千分の三」とあるのは「千分の二」と、「相当する金額」とあるのは「相当する金額（当該事業年度が経過年度である場合は、当該経過年度開始の日から昭和五十三年三月三十一日までの期間内における当該政令で定める金額の千分の一・五（当該政令で定める業種に属する事業については、千分の三）に相当する金額と同年四月一日から当該経過年度終了の日までの期間内における当該政令で定める金額の千分の一（当該政令で定める業種に属する事業については、千分の二）に相当する金額との合計額）」として、同条の規定の例による。
The inclusion in gross profit of the amount of the reserve for compensation for losses due to breach of contract prescribed in Article 57-3, paragraph (1), item (ii) of the Former Act (including the amount included in deductible expenses pursuant to the provisions of that paragraph in that immediately preceding business year) as of the end of the business year immediately preceding the first business year commencing on or after the Effective Date, of a corporation that has accumulated the reserve for compensation for losses due to breach of contract under Article 57-3, paragraph (1) of the Former Act, is specified by Cabinet Order.
旧法第五十七条の三第一項の違約損失補償準備金を積み立てている法人の施行日以後最初に開始する事業年度の直前の事業年度終了の日における同項第二号に規定する違約損失補償準備金の金額（当該直前の事業年度において同項の規定により損金の額に算入された金額を含む。）の益金の額への算入については、政令で定める。