Supplementary Provisions, Article 97Transitional Measures Concerning Reserves of Corporations
第九十七条（法人の準備金に関する経過措置）
The provisions of Article 55-5 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a corporation set aside before that date.
新租税特別措置法第五十五条の五の規定は、法人の附則第一条第十二号に定める日以後に積み立てた鉱害防止積立金について適用し、法人の同日前に積み立てた鉱害防止積立金については、なお従前の例による。
With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year, beginning before the Effective Date, of a corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 68-51, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 68-51, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to in this Article as the '2003 Amendment Act') (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 68-51, paragraph (1)" with "pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in paragraphs (4) and (5) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act"; in paragraph (8) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (7)" with "the first sentence of Article 68-51, paragraph (7) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (7)" with "'Article 68-51, paragraph (7) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (9) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (8)" with "the first sentence of Article 68-51, paragraph (8) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (8)" with "'Article 68-51, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act".
旧租税特別措置法第五十七条第一項の表の各号の上欄に掲げる法人の施行日前に開始した各事業年度において同項の規定により所得の金額の計算上損金の額に算入されたプログラム等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、同条第二項中「第六十八条の五十一第一項の規定の」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号。以下この条において「平成十五年改正法」という。）第十二条の規定による改正前の租税特別措置法（以下この条において「旧法」という。）第六十八条の五十一第一項の規定の」と、「第六十八条の五十一第一項の規定に」とあるのは「旧法第六十八条の五十一第一項の規定に」と、同条第三項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「合併又は分割型分割」とあるのは「合併」と、同項第一号中「、適格現物出資又は適格事後設立」とあるのは「又は適格現物出資」と、同項第二号中「場合又は分割型分割により無償補修の全部又は一部を行わないこととなつた場合」とあるのは「場合」と、「金額又はその分割型分割直前における当該無償補修に係るプログラム等準備金の金額のうちその行わないこととなつた無償補修に係るものとして政令で定めるところにより計算した金額（当該分割型分割により当該無償補修の全部を行わないこととなつた場合には、その分割型分割直前におけるプログラム等準備金の金額）」とあるのは「金額」と、同条第四項及び第五項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、同条第八項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第七項前段」とあるのは「平成十五年改正法附則第百十六条第二項の規定によりなおその効力を有するものとされる旧法第六十八条の五十一第七項前段」と、「「第六十八条の五十一第七項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二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十二条の規定による改正前の租税特別措置法第六十八条の五十一第七項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二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十二条の規定による改正前の租税特別措置法第五十七条第二項」と、同条第九項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第八項前段」とあるのは「平成十五年改正法附則第百十六条第二項の規定によりなおその効力を有するものとされる旧法第六十八条の五十一第八項前段」と、「「第六十八条の五十一第八項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二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十二条の規定による改正前の租税特別措置法第六十八条の五十一第八項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二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十二条の規定による改正前の租税特別措置法第五十七条第二項」とする。