Where an individual who files a blue return, in each year (excluding the year that includes the day on which the business (meaning a business of the individual that generates business income or an operation that generates real estate income; hereinafter the same applies in this Article) was discontinued), in preparation for the expenditure of expenses required for repairs carried out on a ship used for that business that must undergo the periodical inspection under Article 5, paragraph (1), item (i) of the Ship Safety Act (Act No. 11 of 1933) (hereinafter referred to in this paragraph as a "periodical inspection") (excluding a ship with a gross tonnage of less than five tons; hereinafter referred to in this Article as a "specified ship") in order to undergo a periodical inspection (hereinafter referred to in this Article as "special repairs"), sets aside, for each specified ship, an amount not exceeding the maximum amount to be set aside as a reserve for special repairs, the amount so set aside is included in necessary expenses in calculating the amount of real estate income or the amount of business income for the year in which it was set aside.
青色申告書を提出する個人が、各年（事業（当該個人の事業所得を生ずべき事業又は不動産所得を生ずべき業務をいう。以下この条において同じ。）を廃止した日の属する年を除く。）において、その事業の用に供する船舶安全法（昭和八年法律第十一号）第五条第一項第一号の規定による定期検査（以下この項において「定期検査」という。）を受けなければならない船舶（総トン数が五トン未満のものを除く。以下この条において「特定船舶」という。）について行う定期検査を受けるための修繕（以下この条において「特別の修繕」という。）に要する費用の支出に備えるため、当該特定船舶ごとに、積立限度額以下の金額を特別修繕準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の不動産所得の金額又は事業所得の金額の計算上、必要経費に算入する。
The maximum amount to be set aside prescribed in the preceding paragraph means the amount specified in each of the following items according to the category of cases listed in that item.
前項に規定する積立限度額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
where the individual referred to in the preceding paragraph has carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out;
where the individual referred to in the preceding paragraph has not carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year, and has carried out special repairs by December 31 of the relevant year on another ship used for the individual's business that is similar to that specified ship in circumstances such as type, structure, volume and the number of years elapsed since construction (hereinafter referred to in this item as a "similar ship"): the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on that similar ship;
cases other than those listed in the preceding two items: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on another ship that is similar to the specified ship referred to in the preceding paragraph in circumstances such as type, structure, volume and the number of years elapsed since construction.
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has expended the amount of expenses required for special repairs on the specified ship pertaining to that reserve for special repairs (hereinafter referred to in this Article as a "specified ship with a reserve set"), the amount equivalent to the amount so expended out of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of that expenditure (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of this paragraph or paragraph (5), or amounts that were included in gross revenue by December 31 of the preceding year pursuant to the provisions of the following paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day of that expenditure.
第一項の特別修繕準備金を積み立てている個人が、当該特別修繕準備金に係る特定船舶（以下この条において「準備金設定特定船舶」という。）について特別の修繕のために要した費用の額を支出した場合には、その支出をした日における当該準備金設定特定船舶に係る特別修繕準備金の金額（その日までにこの項若しくは第五項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又は前年十二月三十一日までに次項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうち当該支出をした金額に相当する金額は、その支出をした日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
Where, as of December 31 of each year, the amount of the reserve for special repairs pertaining to a specified ship with a reserve set carried over from the preceding year of an individual who has set aside the reserve for special repairs referred to in paragraph (1) includes an amount for which two years have elapsed from the day following December 31 of the year that includes the day specified by Cabinet Order as the scheduled completion date of the special repairs pertaining to that specified ship with a reserve set (hereinafter referred to in this paragraph as the "reserve amount past the scheduled special repair date"), the amount equivalent to one-fifth of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of the year that includes the day on which those two years elapsed (where that amount exceeds the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of that year, the amount equivalent to that amount of the reserve for special repairs) is, with regard to that reserve amount past the scheduled special repair date, included in gross revenue in calculating the amount of real estate income or the amount of business income for that year.
第一項の特別修繕準備金を積み立てている個人の各年の十二月三十一日において、前年から繰り越された準備金設定特定船舶に係る特別修繕準備金の金額のうちに当該準備金設定特定船舶に係る特別の修繕の完了予定日として政令で定める日の属する年の十二月三十一日の翌日から二年を経過したもの（以下この項において「特別修繕予定日経過準備金額」という。）がある場合には、当該特別修繕予定日経過準備金額については、その経過した日の属する年の十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額の五分の一に相当する金額（当該金額がその年十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額を超える場合には、当該特別修繕準備金の金額に相当する金額）を、その年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day on which the individual came to fall under that case.
第一項の特別修繕準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
where special repairs on a specified ship with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of the completion;
where it has become the case that special repairs on a specified ship with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day on which that became the case;
where the individual has transferred or discontinued the whole of the business for which the specified ship with a reserve set is used: the amount of the reserve for special repairs as of the day of the transfer or discontinuation;
where the individual has reversed the amount of the reserve for special repairs in a case other than the cases referred to in the preceding two paragraphs, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for special repairs as of the day of the reversal.
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, the amount of the reserve for special repairs as of the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (where the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year of that discontinuation) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes that day. In this case, the provisions of the preceding three paragraphs and paragraph (8) do not apply.
The provisions of paragraph (1) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and that final return has a written statement concerning the calculation of the amount set aside referred to in that paragraph attached.
Where, upon the death of an individual who has set aside the reserve for special repairs referred to in paragraph (1), the individual's heir (including a universal legatee; hereinafter the same applies in this Section) has succeeded to the business of the individual pertaining to the reserve for special repairs referred to in that paragraph, if that heir is neither a person who may file a blue return for income tax for the year that includes the day of the death nor a person who has submitted the written application under Article 144 of the Income Tax Act (hereinafter referred to in this Article and Article 24-2 as the "written application for approval of blue returns"), the amount of the reserve for special repairs as of the day of the death is included in gross revenue in calculating the amount of real estate income or the amount of business income of the decedent (including the testator of a universal legacy) for that year.
第一項の特別修繕準備金を積み立てている個人の死亡により当該個人の相続人（包括受遺者を含む。以下この節において同じ。）が当該個人の同項の特別修繕準備金に係る事業を承継した場合において、当該相続人が、その死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は所得税法第百四十四条の申請書（以下この条及び第二十四条の二において「青色申告書の承認申請書」という。）を提出した者でないときは、その死亡の日における特別修繕準備金の金額は、その被相続人（包括遺贈者を含む。）の当該年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
In the case prescribed in the preceding paragraph, where the heir prescribed in that paragraph is a person who may file a blue return for income tax for the year that includes the day of the death prescribed in that paragraph or a person who has submitted the written application for approval of blue returns, the amount of the reserve for special repairs as of the day of the death is deemed to be the amount of the reserve for special repairs pertaining to that heir.
前項に規定する場合において、同項に規定する相続人が同項に規定する死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その死亡の日における特別修繕準備金の金額は、当該相続人に係る特別修繕準備金の金額とみなす。
Where a person to whom the provisions of the preceding paragraph have been applied is a person who has submitted the written application for approval of blue returns for income tax for the year that includes the day of the death of the individual prescribed in that paragraph, if that application is dismissed, the amount of the reserve for special repairs referred to in that paragraph as of the day of the dismissal is included in gross revenue in calculating the amount of real estate income or the amount of business income of that person for the year that includes the day of that dismissal.
前項の規定の適用を受けた者が同項に規定する個人の死亡の日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、その却下の日における同項の特別修繕準備金の金額は、その者の当該却下の日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。