Supplementary Provisions, Article 36Transitional Measures Concerning Reserves of Consolidated Corporations
第三十六条（連結法人の準備金に関する経過措置）
The provisions of Article 68-57 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012.
新租税特別措置法第六十八条の五十七の規定は、同条第一項に規定する指定会社の平成二十四年七月一日以後に終了する連結事業年度分の法人税について適用する。
The provisions then in force continue to govern the calculation of the amount of consolidated income for a consolidated business year beginning before the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd., a consolidated parent corporation that has set aside the reserve for social and regional contribution referred to in Article 68-58-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第六十八条の五十八の二第一項の社会・地域貢献準備金を積み立てている連結親法人である日本郵政株式会社の附則第一条第十三号に定める日を含む連結事業年度開始の日前に開始した連結事業年度の連結所得の金額の計算については、なお従前の例による。
The amount of the reserve for social and regional contribution prescribed in Article 68-58-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd., a consolidated parent corporation, holds on the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of consolidated income for that consolidated business year.
連結親法人である日本郵政株式会社が附則第一条第十三号に定める日を含む連結事業年度開始の日において有する旧租税特別措置法第六十八条の五十八の二第一項第二号に規定する社会・地域貢献準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。