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)
With regard to the calculation of the amount of income for each business year that began before the Effective Date and for the first business year beginning on or after the Effective Date of a corporation that holds the reserve for price fluctuations prescribed in Article 53, paragraph (1) of the Former Act, the provisions of that Article remain in force.
旧法第五十三条第一項に規定する価格変動準備金を有する法人の施行日前に開始した各事業年度及び施行日以後最初に開始する事業年度の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。
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year that began before the Effective Date of the 1986 Amendment Act and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 4.2/1,000 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 the first day of that business year to March 31, 1986 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in that base year and the amount equivalent to 2.52/1,000 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 business year and dividing the product by the number of months in that base year, the total of the amount equivalent to 5.8/1,000 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 base year and the amount equivalent to 3.48/1,000 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 business year and dividing the product by the number of months in that base year)".
新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額(昭和六十一年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和六十一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基準年度の月数で除して計算した金額の千分の四・二に相当する金額と当該取引に係る収入金額に当該事業年度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当該基準年度の月数で除して計算した金額の千分の二・五二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当該基準年度の月数で除して計算した金額の千分の五・八に相当する金額と当該取引に係る収入金額に当該事業年度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当該基準年度の月数で除して計算した金額の千分の三・四八に相当する金額との合計額を加算した金額)」とする。
The provisions of Article 55 of the New Act (excluding paragraph (10) of that Article) 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, except in the case provided for in the following paragraph, the provisions then in force continue to govern.
In the case where a corporation acquired, before the Effective Date, specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act, if, on or after the Effective Date, it comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of that paragraph are to govern.
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を取得した場合において、施行日以後に新法第五十五条第四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。
With regard to the amount that a corporation prescribed in Article 56-4, paragraph (1) of the Former Act expends, before the Effective Date, for the acquisition or construction of specified railway facilities prescribed in paragraph (2) of that Article pertaining to construction work specified by Cabinet Order as prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "local railway business prescribed in Article 12, paragraph (1) of the Local Railway Act" in paragraph (1) of that Article is deemed to be replaced with "Type I railway business prescribed in Article 2, paragraph (2) of the Railway Business Act (Act No. 92 of 1986) for which the license for local railway business under the provisions of Article 12, paragraph (1) of the Local Railway Act (Act No. 52 of 1919) prior to its repeal by the provisions of Article 2 of the Supplementary Provisions of that Act is deemed to be that license pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 53, paragraph (6)" in paragraph (7) of that Article is deemed to be replaced with "Article 54, paragraph (11) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act", and the phrase "Article 56-4, paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "Article 56-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act".
旧法第五十六条の四第一項に規定する法人が、施行日前に同条第二項に規定する政令で定められた工事に係る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、同条第一項中「地方鉄道法第十二条第一項に規定する地方鉄道業」とあるのは「鉄道事業法(昭和六十一年法律第九十二号)第二条第二項に規定する第一種鉄道事業で同法附則第三条第二項の規定により同法附則第二条の規定による廃止前の地方鉄道法(大正八年法律第五十二号)第十二条第一項の規定による地方鉄道業の免許がその免許とみなされたもの」と、同条第七項中「第五十三条第六項」とあるのは「昭和六十一年改正法による改正後の租税特別措置法第五十四条第十一項」と、同条第八項中「第五十六条の四第三項」とあるのは「昭和六十一年改正法附則第十五条第五項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第五十六条の四第三項」とする。