Supplementary Provisions, Article 12Transitional Provisions Concerning Reserves of Corporations
第十二条（法人の準備金に関する経過規定）
For a corporation for which, in its first business year ending on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph), the lesser of the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year of the amendment and the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act as of the end of the business year of the amendment (or, for a corporation to which the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Former Act would apply if, in calculating the limit on the amount transferred to the account for the reserve for price fluctuations with regard to income for the business year of the amendment, the business year of the amendment were deemed to be a business year that ended before the Effective Date, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year of the amendment, the amount obtained by adding the excess to that total is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph.
施行日以後最初に終了する事業年度（以下この項において「改正事業年度」という。）において、改正事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額と改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（改正事業年度の所得に係る価格変動準備金勘定への繰入限度額の計算について改正事業年度を施行日前に終了した事業年度とみなした場合に旧法附則第十三条第二項の規定の適用がある法人については、同項の規定の例により計算した金額）が、同日において新法第五十三条第一項各号の規定により計算した金額の合計額をこえる法人については、同項の規定にかかわらず、当該金額の合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。
In each business year up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph applied comes to exceed the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding that business year (limited to business years beginning before April 1, 1968), the total of the following amounts is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
前項の規定の適用を受けた法人の新法第五十三条第一項の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額をこえることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和四十三年四月一日前に開始する事業年度に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year concerned;
当該事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額
the amount obtained by deducting, from the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year concerned, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of that day and the total listed in the preceding item.
当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額から同日において新法第五十三条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額