Supplementary Provisions, Article 9Transitional Measures Concerning Reserves of Individuals
第九条（個人の準備金に関する経過措置）
With regard to the application of the provisions of Article 20, paragraph (1) of the New Act concerning income tax for 1985 in the case where an individual's gross revenue pertaining to business income for 1984 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, the total of the amounts calculated by multiplying the respective revenues by the ratios listed in the respective items, by the number of months in the designated period within the period during which the individual engaged in business in that year" in that paragraph is deemed to be replaced with "classified, the amount obtained by adding the total of the amount equivalent to 12.2/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in item (i) of the following paragraph by the number of months in the period from January 1, 1985 to March 31 of that year within the period during which the individual engaged in business in that year (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in the period during which the individual engaged in that business (referred to as the "number of months in that year" in this paragraph) and the amount equivalent to 10.4/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, to the total of the amount equivalent to 16.6/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that year and the amount equivalent to 14.1/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, by the number of months in that year".
個人の昭和五十九年分の事業所得に係る総収入金額のうちに新法第二十条第一項に規定する海外取引による収入金額がある場合における昭和六十年分の所得税に係る同項の規定の適用については、同項中「区分してそれぞれの収入金額に当該各号に掲げる割合を乗じて計算した金額の合計額に、その年において事業を営んでいた期間内の指定期間の月数」とあるのは、「区分し、次項第一号に掲げる取引に係る収入金額にその年において事業を営んでいた期間内のうち昭和六十年一月一日から同年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該事業を営んでいた期間内の月数（以下この項において「その年の月数」という。）で除して計算した金額の千分の十二・二に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十・四に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれをその年の月数で除して計算した金額の千分の十六・六に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十四・一に相当する金額との合計額を加算した金額に、その年の月数」とする。
With regard to the calculation of the amount of business income for each year up to and including 1986 of an individual who holds the reserve for exhibiting at the International Science and Technology Exposition prescribed in Article 20-5, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 1985,".
旧法第二十条の五第一項に規定する国際科学技術博覧会出展準備金を有する個人の昭和六十一年以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「個人が」とあるのは、「個人が、昭和六十年十二月三十一日までに」とする。