第二項
Supplementary Provisions, Article 10, paragraph (2)
前項の規定は、個人が、昭和四十年一月一日から施行日の前日までの間において開始した相続により、その相続に係る被相続人から旧貸倒引当金勘定等の金額を引き継いだ場合におけるその旧貸倒引当金勘定等の金額について準用する。
The provisions of the preceding paragraph apply mutatis mutandis to the balance of former bad-debt and similar reserves where an individual has succeeded to the balance of former bad-debt and similar reserves from the decedent through an inheritance that commenced during the period from January 1, 1965 to the day before the effective date.