Supplementary Provisions, Article 14Transitional Measures Concerning Reserves of Corporations
第十四条（法人の準備金に関する経過措置）
With regard to the inclusion in gross profit of the amount of the reserve for domestic market development for imported products that a corporation prescribed in Article 54, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside pursuant to the provisions of that paragraph in business years beginning before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第五十四条第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた輸入製品国内市場開拓準備金の金額の益金の額への算入については、なお従前の例による。
The provisions of Article 55-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in that paragraph that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五十五条の三第一項の規定は、法人が施行日以後に取得する同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租税特別措置法第五十五条の三第一項に規定する特定株式等については、なお従前の例による。
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 55-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 55-7 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
旧租税特別措置法第五十五条の七第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第五十五条の七の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。
The provisions of Article 56-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation sets aside pursuant to the provisions of paragraph (1) of that Article in business years beginning on or after the Effective Date, and with regard to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation set aside pursuant to the provisions of Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in business years that began before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五十六条の三第四項の規定は、法人が施行日以後に開始する事業年度において同条第一項の規定により積み立てる計画造林準備金の金額の益金の額への算入について適用し、法人が施行日前に開始した事業年度において旧租税特別措置法第五十六条の三第一項の規定により積み立てた計画造林準備金の金額の益金の額への算入については、なお従前の例による。
With regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation in the business year of the amendment for a corporation prescribed in paragraph (1) of that Article for which, in the first business year beginning on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph and the following paragraph), the amount listed in item (ii) exceeds the amount listed in item (i), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be the amount listed in item (ii).
the amount equivalent to 60 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment;
改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の六十に相当する金額
whichever is the smaller of the following amounts:
次に掲げる金額のうちいずれか少ない金額
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding the business year of the amendment (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment.
改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
In each business year from the business year following the business year of the amendment of a corporation that has been subject to the application of the provisions of the preceding paragraph through the business year immediately preceding the business year after the application of the transitional measures (meaning the first business year in which the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation for that business year comes to exceed the amount listed in item (i) for that business year), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be whichever is the smaller of the following amounts:
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding that business year (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of that business year.
当該事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
In the case where spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date includes specified spent nuclear fuel (meaning that spent nuclear fuel which was held at the end of the business year specified by Cabinet Order as prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation and of the preceding two paragraphs, the phrase "amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 14, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997))", the phrase "amount listed" in paragraph (5), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (7))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
新租税特別措置法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における新租税特別措置法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十四条第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第五項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。