Supplementary Provisions, Article 25Transitional Measures Concerning Reserves of Corporations
第二十五条（法人の準備金に関する経過措置）
The provisions of Article 57-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012.
新租税特別措置法第五十七条の七の規定は、同条第一項に規定する指定会社の平成二十四年七月一日以後に終了する事業年度分の法人税について適用する。
The provisions then in force continue to govern the calculation of the amount of income for business years that began before the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd. which has set aside the social and regional contribution reserve referred to in Article 57-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第五十七条の九第一項の社会・地域貢献準備金を積み立てている日本郵政株式会社の附則第一条第十三号に定める日を含む事業年度開始の日前に開始した事業年度の所得の金額の計算については、なお従前の例による。
The amount of the social and regional contribution reserve prescribed in Article 57-9, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd. holds on the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of income for that business year.
日本郵政株式会社が附則第一条第十三号に定める日を含む事業年度開始の日において有する旧租税特別措置法第五十七条の九第一項第二号に規定する社会・地域貢献準備金の金額は、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。