Supplementary Provisions, Article 20Transitional Measures Concerning Reserves of Corporations
第二十条（法人の準備金に関する経過措置）
With regard to the reserve for overseas market development by small and medium sized enterprises, etc. that a corporation prescribed in Article 54, paragraph (1) of the Former Act set aside in business years that ended before the Effective Date and the reserve for overseas market development by small and medium sized enterprises, etc. that it sets aside in business years ending during the period from the Effective Date to March 31, 1991, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for business years ending during the period from April 1, 1990 to March 31, 1991, the amount equivalent to 80 percent of that total)".
旧法第五十四条第一項に規定する法人が施行日前に終了した事業年度において積み立てた中小企業等海外市場開拓準備金及び施行日から平成三年三月三十一日までの間に終了する事業年度において積み立てる中小企業等海外市場開拓準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「金額の合計額」とあるのは、「金額の合計額（平成二年四月一日から平成三年三月三十一日までの間に終了する事業年度については、当該合計額の百分の八十に相当する金額）」とする。
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、なお従前の例による。
With regard to the reserve for depreciation of nuclear power generation construction pertaining to specified power generation equipment prescribed in Article 56, paragraph (1) of the Former Act that a corporation prescribed in that paragraph acquires in connection with carrying out specified construction work prescribed in that paragraph that it commenced before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 56, paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "Article 56, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (3) of the Supplementary Provisions of the 1990 Amendment Act".
旧法第五十六条第一項に規定する法人が、施行日前に着手した同項に規定する特定工事の施行に伴って取得する同項に規定する特定発電設備に係る原子力発電工事償却準備金については、同条の規定は、なおその効力を有する。この場合において、同条第八項中「第五十六条第三項」とあるのは、「平成二年改正法附則第二十条第三項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第五十六条第三項」とする。
The provisions of Article 56-3, paragraph (1), item (i) of the New Act apply to cutting or transfers prescribed in that item that a corporation carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to cutting or transfers prescribed in Article 56-3, paragraph (1), item (i) of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
新法第五十六条の三第一項第一号の規定は、法人が森林の保健機能の増進に関する特別措置法の施行の日以後に行う同号に規定する伐採又は譲渡について適用し、法人が同日前に行った旧法第五十六条の三第一項第一号に規定する伐採又は譲渡については、なお従前の例による。
With regard to the calculation of the amount of income for business years up to and including the business year that includes March 31, 1991 of a corporation that holds the reserve for exhibiting at the International Garden and Greenery Exposition referred to in Article 56-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "a corporation" in paragraph (4) of that Article is deemed to be replaced with "a corporation, by the end of the business year that includes March 31, 1990,".
旧法第五十六条の六第一項の国際花と緑の博覧会出展準備金を有する法人の平成三年三月三十一日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「法人が」とあるのは、「法人が、平成二年三月三十一日を含む事業年度終了の日までに」とする。
With regard to a corporation prescribed in Article 57-3, paragraph (1) of the New Act that holds the reserve for reprocessing of spent nuclear fuel referred to in Article 57-3, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date (referred to as the "business year of the amendment" in this paragraph and the following paragraph), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the larger of the following amounts:
the amount equivalent to 85 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of the business year of the amendment;
改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額の百分の八十五に相当する金額
whichever is the smaller of the following amounts:
次に掲げる金額のうちいずれか少ない金額
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding the business year of the amendment (where there is an amount included in gross profit by that day pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act, the amount remaining after deducting that amount, and for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of the business year of the amendment.
改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額
For a corporation that received the application of the provisions of the preceding paragraph (limited to a corporation for which the amount listed in item (i) for the business year following the business year of the amendment exceeded the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act), in each business year from the business year following the business year of the amendment to the business year immediately preceding the first business year in which that cumulative limit amount comes to exceed the amount listed in item (i) (excluding business years beginning on or after April 1, 1995), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the smaller of the following amounts:
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding that business year (where there is an amount included in gross profit by that day pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act, the amount remaining after deducting that amount, and for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of that business year.
当該事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額
If, among the spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date (excluding business years beginning on or after April 1, 1995), there is specified spent nuclear fuel (meaning that spent nuclear fuel held at the end of the business year specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act and the preceding two paragraphs for each of those business years, the phrase "the amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "the amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 20, paragraph (8) of the Supplementary Provisions of the 1990 Amendment Act)", the phrase "amount listed" in paragraph (6), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (8))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
新法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度（平成七年四月一日以後に開始する事業年度を除く。）終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における当該各事業年度に係る新法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（平成二年改正法附則第二十条第八項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第六項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第八項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。