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Supplementary Provisions, Article 41Transitional Measures Concerning Reserves of Corporations

第四十一条(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 beginning on or after the Effective Date of a corporation listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation (excluding one engaged in the business of coal mining), the provisions of (limited to the part concerning paragraphs (3) through (7), paragraphs (11) through (15) and ) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

in a consolidated business yearin a consolidated business year prescribed in before the amendment by (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in ) (hereinafter referred to as a "consolidated business year" in )
before the amendment by , which remains in force pursuant to the provisions of Article 57, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assetsor qualified capital contribution in kind
date of the merger or company split by split-offdate of the merger
merger or company split by split-offmerger
merging corporation or successor corporation in a company splitmerging corporation
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (, in the case where the approval under has ceased to be effective pursuant to the provisions of , and that corporation
by reason of which, thatby reason of which, the one that includes the day preceding the day on which the approval ceased to be effective (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval ceased to be effective)
including the case)in the case
Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" in is deemed to be replaced with "the phrase "" in Before the 2020 Amendment is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 57, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in )
the phrase "" in the first sentence of is deemed to be replaced with "the phrase "" in the first sentence of is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
before the amendment by , which remains in force pursuant to the provisions of Article 41, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

の表のの上欄に掲げる法人(石炭の採掘の事業を営むものを除く。)の施行日以後に開始する各事業年度の所得の金額の計算については、(第三項から第七項まで、第十一項から第十五項まで及びに係る部分に限る。)の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

ロ連結事業年度にの規定による改正前の租税特別措置法(以下において「令和二年旧措置法」という。)に規定する連結事業年度(以下において「連結事業年度」という。)に
所得税法等の一部を改正する法律(平成二十一年法律第十三号)附則第五十七条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(以下において「旧効力措置法」という。)
、適格現物出資又は適格事後設立又は適格現物出資
合併又は分割型分割の日合併の日
合併又は分割型分割合併
合併法人又は分割承継法人合併法人
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき(について、の規定によりの規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該により、その効力を失つた日の前日(当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日)を含む
場合を含む。)場合に
前段前段
中「」とあるのは「中「」とあるのは「所得税法等の一部を改正する法律(平成二十一年法律第十三号)附則第五十七条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(以下において「旧効力連結措置法」という。)
前段中「」とあるのは「前段中「」とあるのは「
所得税法等の一部を改正する法律(平成二十一年法律第十三号)附則第四十一条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(以下において「旧効力単体措置法」という。)
「」とあるのは「「」とあるのは「
前段前段
前段前段

If a corporation prescribed in of the Former Act on Special Measures Concerning Taxation has an amount of the reserve for losses on computer buybacks prescribed in as of the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year), an amount equivalent to the amount calculated by multiplying the amount of that reserve for losses on computer buybacks by the number of months in each business year and dividing the product by 60 (referred to as the "amount drawn down in equal parts over five years" in the following paragraph) is included in gross profit in calculating the amount of income for each business year (excluding a business year that falls under a consolidated business year) that includes any day within five years from that first day.

に規定する法人が施行日以後最初に開始する事業年度開始の日(施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日)においてに規定する電子計算機買戻損失準備金の金額を有する場合には、当該開始の日以後五年以内の日を含む各事業年度(連結事業年度に該当する事業年度を除く。)において、当該電子計算機買戻損失準備金の金額に当該各事業年度の月数を乗じてこれを六十で除して計算した金額(次項において「五年均等取崩金額」という。)に相当する金額を、当該各事業年度の所得の金額の計算上、益金の額に算入する。

In the case referred to in the preceding paragraph, if the amount drawn down in equal parts over five years exceeds the amount of the reserve for losses on computer buybacks as of the end of the business year (where, by that date, there is an amount that has been included, or has come to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for losses on computer buybacks prescribed in that paragraph (including an amount included in gross profit pursuant to the provisions of Article 57, paragraph (4) of the Supplementary Provisions), or an amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year (where the business year that includes the day preceding the first day of that business year falls under a consolidated business year, the consolidated business year that includes that preceding day) (including an amount included in gross profit pursuant to the provisions of paragraph (2) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount drawn down in equal parts over five years is to be the amount of that reserve for losses on computer buybacks.

前項の場合において、五年均等取崩金額が当該事業年度終了の日における電子計算機買戻損失準備金の金額(その日までに同項に規定する電子計算機買戻損失準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額(附則第五十七条第四項の規定により益金の額に算入された金額を含む。)又は前事業年度(当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、その前日を含む連結事業年度)終了の日までに前項の規定により益金の額に算入された金額(同条第二項の規定により益金の額に算入された金額を含む。)がある場合には、これらの金額を控除した金額。以下この条において同じ。)を超えるときは、当該五年均等取崩金額は、当該電子計算機買戻損失準備金の金額とする。

If a corporation to which the provisions of paragraph (2) apply comes to fall under any of the cases listed in the following items (excluding the case where, through a qualified merger or qualified company split by split-off, it has come not to carry out all of the buybacks of computers subject to the buyback referred to in of the Former Act on Special Measures Concerning Taxation that it sold, before that qualified merger or qualified company split by split-off, to a specified computer leasing company prescribed in paragraph (2) of that Article (hereinafter referred to as "specified computers" in this paragraph and paragraph (11))), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day preceding the date of the merger).

第二項の規定の適用を受ける法人が次の各号に掲げる場合(適格合併又は適格分割型分割により、その適格合併又は適格分割型分割前にに規定する特定電子計算機貸付会社に販売したの買戻しに係る電子計算機(以下この項及び第十一項において「特定電子計算機」という。)の買戻しの全部を行わないこととなった場合を除く。)に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度(第二号に掲げる場合にあっては、合併の日の前日を含む事業年度)の所得の金額の計算上、益金の額に算入する。

where it has ceased to have the special agreement specified by Cabinet Order as prescribed in of the Former Act on Special Measures Concerning Taxation: the amount of the reserve for losses on computer buybacks as of the date on which it ceased to have that agreement;

に規定する政令で定める特約を有しないこととなった場合 その有しないこととなった日における電子計算機買戻損失準備金の金額

where it has come not to carry out all of the buybacks of specified computers due to a merger: the amount of the reserve for losses on computer buybacks immediately before the merger;

合併により特定電子計算機の買戻しの全部を行わないこととなった場合 その合併の直前における電子計算機買戻損失準備金の金額

where it has dissolved (excluding dissolution due to a merger): the amount of the reserve for losses on computer buybacks as of the date of the dissolution;

解散した場合(合併により解散した場合を除く。) その解散の日における電子計算機買戻損失準備金の金額

where it has reversed the amount of the reserve for losses on computer buybacks in a case other than the cases referred to in paragraph (2), the preceding three items, the following paragraph and paragraph (6): the amount equivalent to the amount reversed, out of the amount of the reserve for losses on computer buybacks as of the date of the reversal.

第二項、前三号、次項及び第六項の場合以外の場合において電子計算機買戻損失準備金の金額を取り崩した場合 その取り崩した日における電子計算機買戻損失準備金の金額のうちその取り崩した金額に相当する金額

If a corporation to which the provisions of paragraph (2) apply has its approval for filing blue returns revoked, or submits a written notification stating that it will cease filing blue returns, by the day on which four years have elapsed from the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year), the amount of the reserve for losses on computer buybacks as of the date on which the fact giving rise to the revocation of the approval occurred or the date on which the written notification was submitted (where the date on which the written notification was submitted is after the end of the business year in which the corporation ceased filing blue returns, the end of that business year) is, as specified by Cabinet Order, included in gross profit in calculating the amount of income for each business year from the business year that includes that date to the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (where the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (hereinafter referred to as the "date two years have passed" in this paragraph) falls under a consolidated business year, the business year that includes the day preceding the first day of the consolidated business year that first began during the period from the day following the first day of that business year to the date two years have passed). In this case, the provisions of paragraph (2), the preceding paragraph, paragraph (8) and paragraph (11) do not apply to that amount of the reserve for losses on computer buybacks.

第二項の規定の適用を受ける法人が、施行日以後最初に開始する事業年度開始の日(施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日)以後四年を経過する日までに青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日)における電子計算機買戻損失準備金の金額は、政令で定めるところにより、その日を含む事業年度から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度(当該事業年度開始の日以後二年を経過した日の前日(以下この項において「二年経過日」という。)を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度)までの各事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、当該電子計算機買戻損失準備金の金額については、第二項、前項、第八項及び第十一項の規定は、適用しない。

If a corporation to which the provisions of paragraph (2) apply is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (including the case where it has come to be a person who may not file the tax return, etc. for that business year using a blue return because its approval for filing blue returns has been revoked or it has submitted a written notification stating that it will cease filing blue returns), the amount of the reserve for losses on computer buybacks as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of that paragraph, the preceding two paragraphs, paragraph (8) and paragraph (11) do not apply.

第二項の規定の適用を受ける法人が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき(青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、当該事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合を含む。)は、当該事業年度終了の日における電子計算機買戻損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、同項、前二項、第八項及び第十一項の規定は、適用しない。

The number of months referred to in paragraph (2) is calculated according to the calendar, and a fraction of less than one month is counted as one month.

第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。

If a qualified merger in which a corporation to which the provisions of paragraph (2) apply is the merged corporation is carried out (excluding the case prescribed in the first sentence of Article 57, paragraph (6) of the Supplementary Provisions), the amount of the reserve for losses on computer buybacks immediately before the qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for losses on computer buybacks taken over by the merging corporation is deemed to be the amount of the reserve for losses on computer buybacks referred to in paragraph (2) that the merging corporation holds as of the date of the qualified merger (where the business year of the merging corporation that includes the date of the qualified merger falls under a consolidated business year, the amount of the reserve for losses on computer buybacks referred to in paragraph (2) of that Article).

第二項の規定の適用を受ける法人が被合併法人となる適格合併が行われた場合(附則第五十七条第六項前段に規定する場合を除く。)には、その適格合併直前における電子計算機買戻損失準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた電子計算機買戻損失準備金の金額は、当該合併法人がその適格合併の日において有する第二項の電子計算機買戻損失準備金の金額(当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の電子計算機買戻損失準備金の金額)とみなす。

In the case referred to in the preceding paragraph or Article 57, paragraph (6) of the Supplementary Provisions, if the merging corporation referred to in those provisions (excluding one that falls under a consolidated corporation after the qualified merger) is not a person who may file the tax return, etc. for the business year that includes the date of the qualified merger using a blue return or a person that has the special agreement specified by Cabinet Order as prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of the reserve for losses on computer buybacks as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

前項又は附則第五十七条第六項の場合において、これらの規定の合併法人(その適格合併後において連結法人に該当するものを除く。)がその適格合併の日を含む事業年度の確定申告書等を青色申告書により提出することができる者又はに規定する政令で定める特約を有する者でないときは、当該事業年度終了の日における電子計算機買戻損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。

With regard to the application of the provisions of paragraph (2) to each business year on or after the business year that includes the date of the qualified merger (where the business year that includes the date of the qualified merger falls under a consolidated business year, each business year after that consolidated business year) of the merging corporation referred to in paragraph (8) or Article 57, paragraph (6) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after the qualified merger), the amount of the reserve for losses on computer buybacks prescribed in paragraph (2) is to include the amount of the reserve for losses on computer buybacks deemed to be held by the merging corporation pursuant to the provisions of paragraph (8) or paragraph (6) of that Article. In this case, with regard to the amount of the reserve for losses on computer buybacks deemed to be held by the merging corporation, the phrase "by the number of months in each business year and dividing the product by 60" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (for the business year that includes the date of the qualified merger, the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting from 60 months the number of months in the elapsed period (meaning the period from the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year) to the day preceding the date of the qualified merger)".

第八項又は附則第五十七条第六項の合併法人(その適格合併後において連結法人に該当するものを除く。)のその適格合併の日を含む事業年度以後の各事業年度(当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度)に係る第二項の規定の適用については、同項に規定する電子計算機買戻損失準備金の金額は、第八項又は同条第六項の規定により当該合併法人が有するものとみなされた電子計算機買戻損失準備金の金額を含むものとする。この場合において、当該合併法人が有するものとみなされた電子計算機買戻損失準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを六十で除して」とあるのは、「当該各事業年度の月数(当該適格合併の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数)を乗じてこれを六十月から経過期間(施行日以後最初に開始する事業年度開始の日(施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日)から当該適格合併の日の前日までの期間をいう。)の月数を控除した月数で除して」とする。

If a qualified company split by split-off in which a corporation to which the provisions of paragraph (2) apply is the splitting corporation is carried out (excluding the case prescribed in the first sentence of Article 57, paragraph (9) of the Supplementary Provisions) and the successor corporation in a company split pertaining to that qualified company split by split-off has come to carry out all of the buybacks of specified computers, the amount of the reserve for losses on computer buybacks immediately before the qualified company split by split-off is to be taken over by that successor corporation in a company split. In this case, the amount of the reserve for losses on computer buybacks taken over by the successor corporation in a company split is deemed to be the amount of the reserve for losses on computer buybacks referred to in paragraph (2) that the successor corporation in a company split holds as of the date of the qualified company split by split-off (where the business year of the successor corporation in a company split that includes the date of the qualified company split by split-off falls under a consolidated business year, the amount of the reserve for losses on computer buybacks referred to in paragraph (2) of that Article).

第二項の規定の適用を受ける法人が分割法人となる適格分割型分割が行われた場合(附則第五十七条第九項前段に規定する場合を除く。)において、当該適格分割型分割に係る分割承継法人が特定電子計算機の買戻しの全部を行うこととなったときは、その適格分割型分割直前における電子計算機買戻損失準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた電子計算機買戻損失準備金の金額は、当該分割承継法人がその適格分割型分割の日において有する第二項の電子計算機買戻損失準備金の金額(当該分割承継法人の当該適格分割型分割の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の電子計算機買戻損失準備金の金額)とみなす。

In the case referred to in the preceding paragraph or Article 57, paragraph (9) of the Supplementary Provisions, if the successor corporation in a company split referred to in those provisions (excluding one that falls under a consolidated corporation after the qualified company split by split-off) is not a person who may file the tax return, etc. for the business year that includes the date of the qualified company split by split-off using a blue return or a person that has the special agreement specified by Cabinet Order as prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of the reserve for losses on computer buybacks as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

前項又は附則第五十七条第九項の場合において、これらの規定の分割承継法人(その適格分割型分割後において連結法人に該当するものを除く。)がその適格分割型分割の日を含む事業年度の確定申告書等を青色申告書により提出することができる者又はに規定する政令で定める特約を有する者でないときは、当該事業年度終了の日における電子計算機買戻損失準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。

With regard to the application of the provisions of paragraph (2) to each business year on or after the business year that includes the date of the qualified company split by split-off (where the business year that includes the date of the qualified company split by split-off falls under a consolidated business year, each business year after that consolidated business year) of the successor corporation in a company split referred to in paragraph (11) or Article 57, paragraph (9) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after the qualified company split by split-off), the amount of the reserve for losses on computer buybacks prescribed in paragraph (2) is to include the amount of the reserve for losses on computer buybacks deemed to be held by the successor corporation in a company split pursuant to the provisions of paragraph (11) or paragraph (9) of that Article. In this case, with regard to the amount of the reserve for losses on computer buybacks deemed to be held by the successor corporation in a company split, the phrase "by the number of months in each business year and dividing the product by 60" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (for the business year that includes the date of the qualified company split by split-off, the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting from 60 months the number of months in the elapsed period (meaning the period from the first day of the first business year beginning on or after the Effective Date (where the first business year beginning on or after the Effective Date falls under a consolidated business year, the first day of that consolidated business year) to the day preceding the date of the qualified company split by split-off)".

第十一項又は附則第五十七条第九項の分割承継法人(その適格分割型分割後において連結法人に該当するものを除く。)のその適格分割型分割の日を含む事業年度以後の各事業年度(当該適格分割型分割の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度)に係る第二項の規定の適用については、同項に規定する電子計算機買戻損失準備金の金額は、第十一項又は同条第九項の規定により当該分割承継法人が有するものとみなされた電子計算機買戻損失準備金の金額を含むものとする。この場合において、当該分割承継法人が有するものとみなされた電子計算機買戻損失準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを六十で除して」とあるのは、「当該各事業年度の月数(当該適格分割型分割の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数)を乗じてこれを六十月から経過期間(施行日以後最初に開始する事業年度開始の日(施行日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日)から当該適格分割型分割の日の前日までの期間をいう。)の月数を控除した月数で除して」とする。

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