Supplementary Provisions, Article 94Transitional Measures Concerning the Reserve for Exploration or the Reserve for Overseas Exploration
第九十四条（探鉱準備金又は海外探鉱準備金に関する経過措置）
The provisions of Article 58, 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 exploration or the reserve for overseas exploration that a corporation sets aside pursuant to the provisions of paragraph (1) or (2) of that Article in a business year beginning on or after the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 68-61, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation in a consolidated business year beginning on or after the Effective Date), and the provisions then in force continue to govern the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a corporation set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 68-61, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date).
新租税特別措置法第五十八条第四項の規定は、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又は第二項の規定により積み立てる探鉱準備金又は海外探鉱準備金（施行日以後に開始する連結事業年度において新租税特別措置法第六十八条の六十一第一項又は第二項の規定により積み立てる探鉱準備金又は海外探鉱準備金を含む。）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五十八条第一項又は第二項の規定により積み立てた探鉱準備金又は海外探鉱準備金（施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の六十一第一項又は第二項の規定により積み立てた探鉱準備金又は海外探鉱準備金を含む。）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。