Supplementary Provisions, Article 65Transitional Measures Concerning Reserve for Exploration
第六十五条（探鉱準備金に関する経過措置）
The provisions of Article 22, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross revenue pertaining to business income of the amount of the reserve for exploration that an individual sets aside pursuant to the provisions of paragraph (1) of that Article in 2017 or a subsequent year, and with regard to the inclusion in gross revenue pertaining to business income of the amount of the reserve for exploration that an individual set aside pursuant to the provisions of Article 22, paragraph (1) of the Former Act on Special Measures Concerning Taxation in 2016 or a prior year, the provisions then in force continue to govern.
新租税特別措置法第二十二条第三項の規定は、個人が平成二十九年以後において同条第一項の規定により積み立てる探鉱準備金の金額の事業所得に係る総収入金額への算入について適用し、個人が平成二十八年以前において旧租税特別措置法第二十二条第一項の規定により積み立てた探鉱準備金の金額の事業所得に係る総収入金額への算入については、なお従前の例による。