Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 13Transitional Measures Concerning Reserves of Corporations

第十三条(法人の準備金に関する経過措置)

With regard to the inclusion in gross profit of the amount of the reserve for programs, etc. that a corporation listed in the left-hand column of of the table in of the Former Act set aside pursuant to the provisions of in a business year that began before the Effective Date, the provisions then in force continue to govern.

の表のの上欄に掲げる法人が施行日前に開始した事業年度においての規定により積み立てたプログラム等準備金の金額の益金の額への算入については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy