Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation on Mining Income
第百二十条（鉱業所得の課税の特例に関する経過措置）
With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-61, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount of the reserve for overseas exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for overseas exploration under Article 68-61, paragraph (2) 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 58, 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 68-61, 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 58, 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 68-61, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第四項に規定する法人には四年旧措置法第六十八条の六十一第一項又は第二項の規定の適用を受けたものを含むものとし、四年新措置法第五十八条第四項及び第五十九条第一項第二号に規定する探鉱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六十一第一項の探鉱準備金の金額を含むものとし、四年新措置法第五十八条第四項及び第五十九条第二項第二号に規定する海外探鉱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六十一第二項の海外探鉱準備金の金額を含むものとし、四年新措置法第五十八条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六十一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、四年新措置法第五十八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六十一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 Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for exploration referred to in Article 58, paragraphs (5), (6), and (10) through (12) and Article 59, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year, and the reserve for overseas exploration referred to in Article 58, paragraphs (5), (6), and (10) and Article 59, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for overseas exploration under Article 68-61, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第五項、第六項及び第十項から第十二項まで並びに第五十九条第一項の探鉱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六十一第一項の探鉱準備金を含むものとし、四年新措置法第五十八条第五項、第六項及び第十項並びに第五十九条第二項の海外探鉱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六十一第二項の海外探鉱準備金を含むものとする。