Supplementary Provisions, Article 28Transitional Measures Concerning Reserves of Corporations
第二十八条（法人の準備金に関する経過措置）
With regard to the payments under Article 55-5, paragraph (7) of the Former Act that a corporation that is a member, etc. prescribed in paragraph (1) of that Article of a specified association prescribed in that paragraph makes, or the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in paragraph (1) of that Article that the specified association sets aside, in accordance with a business plan under paragraph (1) of that Article (hereinafter referred to as a "business plan" in this paragraph) for which that specified association obtained the approval, etc. under that paragraph (hereinafter referred to as "approval, etc." in this paragraph) before the Effective Date and a business plan for which approval, etc. was obtained during the period from the Effective Date through August 31, 1995, the provisions of that Article remain in force. In this case, the phrase "March 31, 1996" in that paragraph is deemed to be replaced with "August 31, 1995".
旧法第五十五条の五第一項に規定する特定組合が施行日前に同項の承認等（以下この項において「承認等」という。）を受けた同条第一項の事業計画（以下この項において「事業計画」という。）及び施行日から平成七年八月三十一日までの間に承認等を受けた事業計画に従い、当該特定組合の旧法第五十五条の五第一項に規定する組合員等である法人が納付する同条第七項の納付金又は当該特定組合が積み立てる同条第一項に規定する下請中小企業振興等準備金については、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「平成八年三月三十一日」とあるのは、「平成七年八月三十一日」とする。
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect, the phrase "a specified association prescribed in that paragraph" in that paragraph is deemed to be replaced with "a specified association prescribed in that paragraph (including a specified association prescribed in Article 4, paragraph (1) of the Former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (hereinafter referred to as the 'Former Temporary Measures Act' in this paragraph))", the phrase "the approval, etc. under that paragraph (" with "the approval, etc. under Article 55-5, paragraph (1) of the Former Act (including the certification under Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "a business plan under paragraph (1) of that Article (" with "a business plan under Article 55-5, paragraph (1) of the Former Act (including a plan concerning a knowledge fusion development project prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "through August 31, 1995" with "through August 31, 1995 (or, for that plan concerning a knowledge fusion development project, whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", the phrase "member, etc." with "member, etc. (including a member of a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", the phrase "the payments under Article 55-5, paragraph (7) of the Former Act" with "the payments under Article 55-5, paragraph (7) of the Former Act (including payments made to a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", the phrase "the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in paragraph (1) of that Article" with "the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in Article 55-5, paragraph (1) of the Former Act (including the reserve for knowledge fusion development of small and medium-sized enterprises)", and the phrase 'with "August 31, 1995"' with 'with "August 31, 1995 (or, for a plan concerning a knowledge fusion development project listed in the middle column of item (iii), whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", and the phrase "Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields" in item (iii) of the table in that paragraph with "former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields"'.
中小企業の創造的事業活動の促進に関する臨時措置法の施行の日以後における前項の規定の適用については、同項中「規定する特定組合」とあるのは「規定する特定組合（旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（以下この項において「旧臨時措置法」という。）第四条第一項に規定する特定組合を含む。）」と、「同項の承認等（」とあるのは「旧法第五十五条の五第一項の承認等（旧臨時措置法第四条第一項の認定を含む。」と、「同条第一項の事業計画（」とあるのは「旧法第五十五条の五第一項の事業計画（旧臨時措置法第四条第一項に規定する知識融合開発事業に関する計画を含む。」と、「平成七年八月三十一日まで」とあるのは「平成七年八月三十一日（当該知識融合開発事業に関する計画にあっては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）まで」と、「組合員等」とあるのは「組合員等（旧臨時措置法第四条第一項に規定する特定組合の組合員を含む。）」と、「同条第七項の納付金」とあるのは「旧法第五十五条の五第七項の納付金（旧臨時措置法第四条第一項に規定する特定組合に納付する納付金を含む。）」と、「同条第一項に規定する下請中小企業振興等準備金」とあるのは「旧法第五十五条の五第一項に規定する下請中小企業振興等準備金（中小企業知識融合開発準備金を含む。）」と、「、「平成七年八月三十一日」」とあるのは「「平成七年八月三十一日（第三号の中欄に掲げる知識融合開発事業に関する計画にあつては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）」と、同項の表の第三号中「異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法」とあるのは「旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法」」とする。
With regard to the application of the provisions of Article 57-3 of the New Act in the business year beginning first on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph and the following paragraph) of a corporation prescribed in Article 57-3, paragraph (1) of the New Act that holds, at the end of the business year immediately preceding the business year of the amendment, a reserve for reprocessing of spent nuclear fuel under Article 57-3, paragraph (1) of the Former Act, the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, whichever is the larger of the following amounts:
the amount equivalent to 73 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at 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七十三に相当する金額
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 at the end of the business year immediately preceding the business year of the amendment (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act by that date, the amount after deducting that amount, and, for a merging corporation that has carried out a merger in the business year of the amendment, the amount after 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 equivalent to 75 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at 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七十五に相当する金額
For a corporation to which the provisions of the preceding paragraph have been applied (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 for the business year of the amendment as calculated without applying the provisions of that paragraph), in each business year (excluding a business year beginning on or after April 1, 1997) from the business year following the business year of the amendment to the business year immediately preceding the business year after the application of transitional measures (meaning the first business year in which the cumulative limit amount prescribed in that item for that business year exceeds the amount listed in item (i) for that business year), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article 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 at the end of the business year immediately preceding that business year (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act by that date, the amount after deducting that amount, and, for a merging corporation that has carried out a merger in that business year, the amount after 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 equivalent to 75 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at 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の百分の七十五に相当する金額
If 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 a business year beginning on or after April 1, 1997) includes 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 part pertaining to specified spent nuclear fuel prescribed in Article 28, paragraph (5) of the Supplementary Provisions of the 1995 Amending Act)", the phrase "the amount listed" in paragraph (3), item (i) and item (ii)(b) with "the amount listed (excluding the amount specified by Cabinet Order as the amount of the part pertaining to specified spent nuclear fuel prescribed in paragraph (5))", and the phrase "the amount listed" in item (ii) of the preceding paragraph with "the amount listed (excluding the amount specified by Cabinet Order as the amount of the part 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（平成九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（平成七年改正法附則第二十八条第五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、第三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（第五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。