Where an individual who holds the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article (excluding that subject to the provisions of paragraph (5) of that Article) has, in any year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (1) of that Article, or has an amount to be included in necessary expenses as the depreciation allowance for exploration machinery and equipment specified by Cabinet Order (referred to in item (i) as "exploration machinery and equipment") in calculating the amount of business income, the amount equivalent to the smallest of the following amounts is included in necessary expenses in calculating the amount of business income for that year, in addition to the amount to be included in necessary expenses pertaining to that expenditure or depreciation allowance.
the sum of the amount equivalent to the amount of the new mineral deposit exploration expenses expended in the relevant year (where there is a subsidy from the national government granted for carrying out exploration in the relevant year, the amount obtained by deducting the amount equivalent to that subsidy) and the amount of depreciation allowance for that exploration machinery and equipment included in necessary expenses for the relevant year pursuant to the provisions of this Act and Article 49, paragraph (1) of the Income Tax Act;
その年において支出する当該新鉱床探鉱費の額に相当する金額（その年において探鉱の実施のために交付される国の補助金がある場合には、当該補助金に相当する金額を控除した金額）とその年の当該探鉱用機械設備についてこの法律及び所得税法第四十九条第一項の規定により必要経費に算入した償却費の額との合計額
the amount equivalent to the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article that has been included, or is to be included, in gross revenue in the relevant year pursuant to the provisions of paragraph (3) or paragraph (4) of that Article;
the amount calculated, as specified by Cabinet Order, as the amount of business income for the relevant year.
その年分の事業所得の金額として政令で定めるところにより計算した金額
The provisions of the preceding paragraph apply only where the final return for the year for which the individual seeks the application of the provisions of that paragraph 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 has a written statement concerning the calculation of that amount attached. In this case, the amount to be included in necessary expenses pursuant to the provisions of that paragraph is limited to the amount stated as that amount.