Supplementary Provisions, Article 13Transitional Provisions Concerning Export Income of Corporations
第十三条（法人の輸出所得に関する経過規定）
If the total revenue of a corporation from transactions listed in the items of Article 55, paragraph (1) of the Former Act (hereinafter referred to as "export transactions" in this Article) conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that period exceeds the amount calculated by multiplying the base export amount prescribed in Article 55-2, paragraph (2) of the Former Act by the number of months of that designated period falling within that business year and dividing the product by 12, the provisions of that Article remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of paragraph (1) of that Article relating to export transactions in that business year.
法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度の当該期間内における旧法第五十五条第一項各号に掲げる取引（以下この条において「輸出取引」という。）による収入金額の合計額が、旧法第五十五条の二第二項に規定する基準輸出金額に当該事業年度の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合における当該事業年度の輸出取引に係る同条第一項各号に掲げる金額の損金算入については、同条の規定は、なおその効力を有する。
The amount included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act (Act No. 36 of 1961), to be included in the amount of income, etc. prescribed in those provisions.
The provisions of Article 56 of the Former Act remain in force with respect to the inclusion in gross profit of the portion of the amounts included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act with regard to transactions listed in Article 55, paragraph (1), item (iii) or items (v) through (ix) of the Former Act conducted before the Effective Date that relates to transactions in goods for which the certification prescribed in Article 56 of the Former Act was not made.
施行日前における旧法第五十五条第一項第三号又は第五号から第九号までに掲げる取引に関し旧法第五十五条の二第一項の規定により損金に算入した金額のうち旧法第五十六条に規定する証明がされなかつた物品の取引に係るものの益金算入については、同条の規定は、なおその効力を有する。
The amount included in gross profit pursuant to the provisions of Article 56 of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act, not to be included in the amount of income, etc. serving as the basis for computing the amount calculated by multiplying by 10 percent as prescribed in paragraph (1) of that Article, or in the amount of income, etc. prescribed in paragraph (2) of that Article.
If the grounds prescribed in Article 56-2, paragraph (1) of the Former Act have arisen with regard to a corporation prescribed in that paragraph, the provisions of that Article remain in force with respect to requests for reassessment.
旧法第五十六条の二第一項に規定する法人について同項に規定する事由が生じた場合における更正の請求については、同条の規定は、なおその効力を有する。
If, with regard to transactions listed in the items of Article 57, paragraph (1) of the Former Act that a corporation conducted before the Effective Date, the grounds prescribed in paragraph (3) of that Article have arisen because the certification prescribed in paragraph (1) of that Article was made, the provisions of Article 57, paragraph (3) of the Former Act remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of Article 55-2, paragraph (1) of the Former Act relating to those transactions.
法人が施行日前にした旧法第五十七条第一項各号に掲げる取引について同項に規定する証明がされたため同条第三項に規定する事由が生じた場合における当該取引に係る旧法第五十五条の二第一項各号に掲げる金額の損金算入については、旧法第五十七条第三項の規定は、なおその効力を有する。
If, before the Effective Date, payment was made by foreign means of payment as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 55, paragraph (3) of the Former Act, or for an export relating to that transaction, and the certification prescribed in Article 57, paragraph (6) of the Former Act was made, and the provisions of Article 55-2, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 57, paragraph (6) of the Former Act remain in force with respect to the inclusion in deductible expenses of an amount equivalent to the amount to be included in deductible expenses as prescribed in that paragraph with regard to that transaction.