Supplementary Provisions, Article 119Transitional Measures Concerning Reserves, Accompanying the Amendment by Article 16
第百十九条（第十六条の規定による改正に伴う準備金に関する経過措置）
With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the domestic corporation prescribed in that paragraph is to include a corporation to which the provisions of Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for losses on overseas investment, etc. prescribed in Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for losses on overseas investment, etc. under Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified corporation referred to in that paragraph carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 55, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-43, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-43, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第五十五条第三項の規定の適用については、同項に規定する内国法人には四年旧措置法第六十八条の四十三第一項の規定の適用を受けたものを含むものとし、四年新措置法第五十五条第三項に規定する海外投資等損失準備金の金額には前事業年度から繰り越された同項の特定法人に係る四年旧措置法第六十八条の四十三第一項の海外投資等損失準備金の金額を含むものとし、四年新措置法第五十五条第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十三第四項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十五条第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十三第三項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022.
四年新措置法第五十五条第三項の規定の適用については、四年旧措置法第六十八条の四十三第一項の規定により損金の額に算入された金額は、四年新措置法第五十五条第一項の規定により損金の額に算入された金額とみなす。
With regard to the application of the provisions of Article 55 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for losses on overseas investment, etc. referred to in paragraphs (4), (5), (10), (13), (14), (17), (18), (21), (22), and (25) of that Article is to include the reserve for losses on overseas investment, etc. under Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation, the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraphs (2) through (4) of that Article is to include the reserve for losses on investment in business restructuring of small and medium sized enterprises under Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
租税特別措置法第五十六条の規定の適用については、同条第二項から第四項までの中小企業事業再編投資損失準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十四第一項の中小企業事業再編投資損失準備金を含むものとする。
With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises prescribed in that paragraph is to include the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises under Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified corporation referred to in that paragraph carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 56, paragraph (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-44, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-44, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
租税特別措置法第五十六条第二項の規定の適用については、同項に規定する中小企業事業再編投資損失準備金の金額には前事業年度から繰り越された同項の特定法人に係る四年旧措置法第六十八条の四十四第一項の中小企業事業再編投資損失準備金の金額を含むものとし、租税特別措置法第五十六条第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十四第三項の規定により益金の額に算入された金額を含むものとし、租税特別措置法第五十六条第二項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十四第二項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount included in deductible expenses pursuant to the provisions of Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation.
租税特別措置法第五十六条第二項の規定の適用については、四年旧措置法第六十八条の四十四第一項の規定により損金の額に算入された金額は、租税特別措置法第五十六条第一項の規定により損金の額に算入された金額とみなす。
With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), which remains in force pursuant to Article 44 of the Supplementary Provisions of that Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force" in the following paragraph), the reserve for specified disaster prevention referred to in paragraphs (2) through (4), (8), (9), and (11) of that Article is to include the reserve for specified disaster prevention under Article 68-46, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十四条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十一条の規定による改正前の租税特別措置法（次項において「令和四年旧効力措置法」という。）第五十六条の規定の適用については、同条第二項から第四項まで、第八項、第九項及び第十一項の特定災害防止準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十六第一項の特定災害防止準備金を含むものとする。
With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force, the amount of the reserve for specified disaster prevention prescribed in paragraph (2) of that Article is to include the amount of the reserve for specified disaster prevention under Article 68-46, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified final waste disposal site referred to in that paragraph, and the amount included in gross profit pursuant to the provisions of Article 56, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-46, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
令和四年旧効力措置法第五十六条の規定の適用については、同条第二項に規定する特定災害防止準備金の金額には同項の特定廃棄物最終処分場に係る四年旧措置法第六十八条の四十六第一項の特定災害防止準備金の金額を含むものとし、令和四年旧効力措置法第五十六条第二項又は第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十六第二項又は第三項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), which remains in force pursuant to Article 43, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force" in this paragraph and the following paragraph), the amount of the reserve for decommissioning of nuclear power generation facilities prescribed in paragraph (1), item (ii), paragraph (3), and paragraph (4) of that Article is to include the amount of the reserve for decommissioning of nuclear power generation facilities under Article 68-54, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified nuclear power generation facility referred to in those provisions carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
所得税法等の一部を改正する法律（令和五年法律第三号）附則第四十三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同法第十条の規定による改正前の租税特別措置法（以下この項及び次項において「令和五年旧効力措置法」という。）第五十七条の四の規定の適用については、同条第一項第二号、第三項及び第四項に規定する原子力発電施設解体準備金の金額には前事業年度から繰り越されたこれらの規定の特定原子力発電施設に係る四年旧措置法第六十八条の五十四第一項の原子力発電施設解体準備金の金額を含むものとし、令和五年旧効力措置法第五十七条の四第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第三項の規定により益金の額に算入された金額を含むものとし、令和五年旧効力措置法第五十七条の四第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第二項の規定により益金の額に算入された金額を含むものとし、令和五年旧効力措置法第五十七条の四第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第四項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force, the reserve for decommissioning of nuclear power generation facilities referred to in paragraphs (3) through (6), (11), (12), and (14) of that Article is to include the reserve for decommissioning of nuclear power generation facilities under Article 68-54, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year (limited to that pertaining to the specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force).
令和五年旧効力措置法第五十七条の四の規定の適用については、同条第三項から第六項まで、第十一項、第十二項及び第十四項の原子力発電施設解体準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十四第一項の原子力発電施設解体準備金（令和五年旧効力措置法第五十七条の四第一項に規定する特定原子力発電施設に係るものに限る。）を含むものとする。
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in paragraphs (2) through (4) of that Article is to include the reserve for removal of reactor cores, etc. from specified nuclear facilities under Article 68-54-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
租税特別措置法第五十七条の四の規定の適用については、同条第二項から第四項までの特定原子力施設炉心等除去準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十四の二第一項の特定原子力施設炉心等除去準備金を含むものとする。
With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities prescribed in paragraph (2) of that Article is to include the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities under Article 68-54-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified nuclear facility referred to in that paragraph, and the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-54-2, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
租税特別措置法第五十七条の四の規定の適用については、同条第二項に規定する特定原子力施設炉心等除去準備金の金額には同項の特定原子力施設に係る四年旧措置法第六十八条の五十四の二第一項の特定原子力施設炉心等除去準備金の金額を含むものとし、租税特別措置法第五十七条の四第二項又は第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四の二第二項又は第三項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks referred to in paragraphs (6) through (9) and (14) through (16) of that Article is to include the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第五十七条の五の規定の適用については、同条第六項から第九項まで及び第十四項から第十六項までの異常危険準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十五第一項の異常危険準備金を含むものとする。
With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks prescribed in paragraph (6) of that Article is to include the amount of the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-55, paragraph (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (6), (7), or (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-55, paragraph (6), (7), or (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第五十七条の五の規定の適用については、同条第六項に規定する異常危険準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十五第一項の異常危険準備金の金額を含むものとし、四年新措置法第五十七条の五第八項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十五第八項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の五第六項、第七項又は第九項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十五第六項、第七項又は第九項の規定により益金の額に算入された金額を含むものとする。
The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act.
旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された後青色申告書の提出の承認を受けた場合における四年旧措置法第六十八条の五十五第一項の異常危険準備金の益金算入については、なお従前の例による。
With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance referred to in paragraphs (3) through (6), (10), (11), and (13) of that Article is to include the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第五十七条の六の規定の適用については、同条第三項から第六項まで、第十項、第十一項及び第十三項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を含むものとする。
With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance prescribed in paragraph (3) of that Article is to include the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-56, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the provisions of Article 57-5, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to paragraph (6) of Article 57-6 is to include the amount included in gross profit pursuant to the provisions of Article 68-56, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the provisions of Article 68-55, paragraph (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as applied mutatis mutandis pursuant to paragraph (6) of Article 68-56.
四年新措置法第五十七条の六の規定の適用については、同条第三項に規定する原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額には四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額を含むものとし、四年新措置法第五十七条の六第三項又は第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十六第三項又は第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の六第四項の規定又は同条第六項において準用する四年新措置法第五十七条の五第九項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十六第四項の規定又は同条第六項において準用する四年旧措置法第六十八条の五十五第九項の規定により益金の額に算入された金額を含むものとする。
The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act.
旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された後青色申告書の提出の承認を受けた場合における四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の益金算入については、なお従前の例による。
With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for land development for Kansai International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for land development for Kansai International Airport under Article 68-57, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第五十七条の七の規定の適用については、同条第一項第二号に規定する関西国際空港用地整備準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十七第一項の関西国際空港用地整備準備金の金額を含むものとし、四年新措置法第五十七条の七第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七第四項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for land development for Kansai International Airport referred to in paragraphs (4) through (6), (9), and (10) of that Article is to include the reserve for land development for Kansai International Airport under Article 68-57, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第五十七条の七の規定の適用については、同条第四項から第六項まで、第九項及び第十項の関西国際空港用地整備準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十七第一項の関西国際空港用地整備準備金を含むものとする。
With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for development of Chubu International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for development of Chubu International Airport under Article 68-57-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57-2, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57-2, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第五十七条の七の二の規定の適用については、同条第一項第二号に規定する中部国際空港整備準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十七の二第一項の中部国際空港整備準備金の金額を含むものとし、四年新措置法第五十七条の七の二第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七の二第四項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七の二第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七の二第三項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for development of Chubu International Airport referred to in paragraphs (3) through (5), (8), and (9) of that Article is to include the reserve for development of Chubu International Airport under Article 68-57-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第五十七条の七の二の規定の適用については、同条第三項から第五項まで、第八項及び第九項の中部国際空港整備準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十七の二第一項の中部国際空港整備準備金を含むものとする。
With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for special repairs referred to in paragraphs (3) through (6), (11), (12), and (14) of that Article is to include the reserve for special repairs under Article 68-58, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第五十七条の八の規定の適用については、同条第三項から第六項まで、第十一項、第十二項及び第十四項の特別修繕準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十八第一項の特別修繕準備金を含むものとする。
With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for special repairs prescribed in paragraph (3) of that Article is to include the amount of the reserve for special repairs under Article 68-58, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified ship with a reserve set referred to in that paragraph, the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-58, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-58, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第五十七条の八の規定の適用については、同条第三項に規定する特別修繕準備金の金額には同項の準備金設定特定船舶に係る四年旧措置法第六十八条の五十八第一項の特別修繕準備金の金額を含むものとし、四年新措置法第五十七条の八第三項又は第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十八第三項又は第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の八第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十八第四項の規定により益金の額に算入された金額を含むものとする。