Supplementary Provisions, Article 18Transitional Measures Concerning Reserves of Corporations
第十八条（法人の準備金に関する経過措置）
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for a business year of a corporation prescribed in paragraph (1) of that Article which commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year which commenced before the Effective Date of the 1980 Amendment Act and ends on or after that date, the amount obtained by adding to the total of an amount equivalent to 8.2/1,000 (17/1,000 for a corporation whose amount of capital or amount of contribution at the end of that business year is 100 million yen or less, or a corporation without capital or contribution (hereinafter referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1980 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and an amount equivalent to 6.6/1,000 (13.6/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of an amount equivalent to 11.2/1,000 (23/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and an amount equivalent to 9/1,000 (18.4/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".
新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十五年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十五年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・二（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下である法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十七）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の六・六（中小法人については、千分の十三・六）に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・二（中小法人については、千分の二十三）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九（中小法人については、千分の十八・四）に相当する金額との合計額を加算した金額）」とする。
With regard to corporation tax for a business year which commenced before the Effective Date and ends on or after the Effective Date of a corporation whose amount of capital or amount of contribution at the end of that business year exceeds 500 million yen and is 1 billion yen or less, the provisions of Article 54 of the Former Act govern, with the phrase "March 31, 1981" in paragraph (1) of that Article deemed to be replaced with "March 31, 1980".
当該事業年度終了の時において資本の金額又は出資金額が五億円を超え、かつ、十億円以下である法人の施行日前に開始し、かつ、施行日以後に終了する事業年度分の法人税については、旧法第五十四条第一項中「昭和五十六年三月三十一日」とあるのは、「昭和五十五年三月三十一日」として、同条の規定の例による。
With regard to the inclusion in gross profit of the amount of the reserve for overseas market development by small and medium sized enterprises, etc. referred to in Article 54, paragraph (1) of the Former Act which was set aside pursuant to the provisions of the preceding paragraph, the provisions of paragraphs (6) through (9) and paragraphs (12) through (14) of that Article govern.
前項の規定により積み立てられた旧法第五十四条第一項の中小企業等海外市場開拓準備金の金額の益金の額への算入については、同条第六項から第九項まで及び第十二項から第十四項までの規定の例による。
The provisions of Articles 55 and 56 of the New Act apply to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the New Act which a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the Former Act which a corporation acquired before the Effective Date, and to specified overseas construction work prescribed in Article 55, paragraph (2) of the Former Act pertaining to a specified overseas construction contract prescribed in that paragraph which was concluded before the Effective Date, the provisions then in force continue to govern, except in the case specified in the following paragraph.
Where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the provisions of that paragraph govern.
法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。
The provisions of Article 56-4, paragraph (1) of the New Act apply to railway facility expenditure (meaning the amount expended for the acquisition or construction of specified railway facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that railway facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-4, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の四第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る鉄道設備支出金額（同項に規定する特定鉄道設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の四第二項に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
The provisions of Article 56-5, paragraph (1) of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition or construction of specified power generation facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that power generation facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-5, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の五第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る発電設備支出金額（同項に規定する特定発電設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の五第二項に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
The provisions of Article 56-6, paragraph (1) of the New Act apply to supply facility expenditure (meaning the amount expended for the acquisition or construction of specified supply facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that supply facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-6, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の六第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る供給設備支出金額（同項に規定する特定供給設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の六第二項に規定する政令で定められた工事に係る当該供給設備支出金額については、なお従前の例による。
With regard to the application of the provisions of Article 56-7 of the New Act for each business year commencing during the period from the Effective Date to March 31, 1981 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act which holds the reserve for planned afforestation referred to in Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year commencing on or after the Effective Date, the phrase "288,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "336,000 yen".
新法第五十六条の七第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十六条の七第一項の計画造林準備金を有するものの施行日から昭和五十六年三月三十一日までの間に開始する各事業年度に係る新法第五十六条の七の規定の適用については、同条第一項第二号中「二十八万八千円」とあるのは、「三十三万六千円」とする。