Supplementary Provisions, Article 27Transitional Measures Concerning Reserves of Corporations
第二十七条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置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租税特別措置法第五十五条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。
With regard to shares or equity prescribed in Article 16, paragraph (4) of the Act on Special Measures for Okinawa Promotion and Development that a domestic corporation prescribed in that paragraph acquires during the period from the Effective Date to March 31, 2002, the provisions of Article 55 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (8) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
沖縄振興開発特別措置法第十六条第四項に規定する内国法人が施行日から平成十四年三月三十一日までの間に取得する同項に規定する株式又は出資については、旧租税特別措置法第五十五条の規定は、なおその効力を有する。この場合において、同条第八項中「大蔵省令」とあるのは、「財務省令」とする。
With regard to the calculation of the amount of income for business years beginning on or after the Effective Date of a corporation prescribed in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that holds an amount of reserve for abandonment of offshore oil and gas fields that it set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "March 31, 2000" in that paragraph is deemed to be replaced with "March 31, 2005", the phrase "Article 55-6, paragraph (1)" in paragraph (7) of that Article is deemed to be replaced with "Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 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. 9 of 1999), which remains in force pursuant to the provisions of Article 27, paragraph (3) of the Supplementary Provisions of that Act", and the phrase "March 31, 2000" in paragraph (8) of that Article is deemed to be replaced with "March 31, 2005".
旧租税特別措置法第五十五条の六第一項に規定する法人で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海洋油田・ガス田廃鉱準備金の金額を有するものの施行日以後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。この場合において、同項中「平成十二年三月三十一日」とあるのは「平成十七年三月三十一日」と、同条第七項中「第五十五条の六第一項」とあるのは「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（平成十一年法律第九号）附則第二十七条第三項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十五条の六第一項」と、同条第八項中「平成十二年三月三十一日」とあるのは「平成十七年三月三十一日」とする。
The provisions then in force continue to govern the inclusion in gross profit of the amount of reserve for gas calorific value conversion that a corporation specified by Order of the Ministry of Finance as a large-scale business operator prescribed in Article 56-2, paragraph (1) of the New Act on Special Measures Concerning Taxation set aside, in a business year that began before the Effective Date, pursuant to the provisions of Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第五十六条の二第一項に規定する大規模な事業者として財務省令で定める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二第一項の規定により積み立てたガス熱量変更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 56-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of that paragraph in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "130,000 yen" in that paragraph is deemed to be replaced with "150,000 yen".
新租税特別措置法第五十六条の三第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同項の規定の適用については、同項中「十三万円」とあるのは、「十五万円」とする。
With regard to the amount of reserve for drought that a corporation prescribed in Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, and the amount of reserve for drought that it sets aside in each business year beginning during the period from the Effective Date to March 31, 2002, the provisions of that Article remain in force. In this case, the phrase "Article 2, paragraph (1), item (vii)" in that paragraph is deemed to be replaced with "Article 2, paragraph (1), item (ix)", the phrase "whichever is lower" is deemed to be replaced with "whichever is lower (or, for a business year beginning during the period from April 1, 1999 to March 31, 2000, the amount equivalent to 75 percent of that lower amount; for a business year beginning during the period from April 1, 2000 to March 31, 2001, the amount equivalent to 50 percent of that lower amount; and for a business year beginning during the period from April 1, 2001 to March 31, 2002, the amount equivalent to 25 percent of that lower amount)", and the phrase "Article 57-2, paragraph (1)" in paragraph (8) of that Article is deemed to be replaced with "Article 57-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 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. 9 of 1999), which remains in force pursuant to the provisions of Article 27, paragraph (6) of the Supplementary Provisions of that Act".
旧租税特別措置法第五十七条の二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渇水準備金の金額及び施行日から平成十四年三月三十一日までの間に開始する各事業年度において積み立てる渇水準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同項中「第二条第一項第七号」とあるのは「第二条第一項第九号」と、「いずれか低い金額」とあるのは「いずれか低い金額（平成十一年四月一日から平成十二年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の七十五に相当する金額とし、同年四月一日から平成十三年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の五十に相当する金額とし、同年四月一日から平成十四年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の二十五に相当する金額とする。）」と、同条第八項中「第五十七条の二第一項」とあるのは「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（平成十一年法律第九号）附則第二十七条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十七条の二第一項」とする。