Supplementary Provisions, Article 6Transitional Measures Concerning Reserves for Bonuses
第六条（賞与引当金に関する経過措置）
With regard to the calculation of the amount of income for each business year of a corporation starting during the period from the Effective Date to March 31, 2003, the provisions of Article 54, paragraphs (1), (3) and (4) of the Corporation Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Corporation Tax Act") (including as applied pursuant to Article 142 of the Former Corporation Tax Act; the same applies hereinafter in this Article) remain in force. In this case, the phrase "bonuses prescribed in paragraph (4) of that Article that are paid to officers (" in Article 54, paragraph (1) of the Former Corporation Tax Act is deemed to be replaced with "bonuses prescribed in paragraph (4) of that Article that are paid to officers (hereinafter referred to as 'employees, etc.' in this paragraph) (excluding those paid to employees, etc. who have come to engage in the business of the acquiring corporation or of the succeeding corporation in a company split prescribed in item (xii)-3 of that Article as a result of a merger that does not fall under a qualified merger prescribed in Article 2, item (xii)-8 (Definitions) of the Corporation Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001) or a company split by split-off prescribed in item (xii)-9 of that Article that does not fall under a Qualified Company Split by Split-Off prescribed in item (xii)-12 of that Article;", and the phrase "calculated amount" is deemed to be replaced with "amount equivalent to five-sixths of the calculated amount" for a business year starting during the period from the Effective Date to March 31, 1999, with "amount equivalent to four-sixths of the calculated amount" for a business year starting during the period from April 1, 1999 to March 31, 2000, with "amount equivalent to three-sixths of the calculated amount" for a business year starting during the period from April 1, 2000 to March 31, 2001, with "amount equivalent to two-sixths of the calculated amount" for a business year starting during the period from April 1, 2001 to March 31, 2002, and with "amount equivalent to one-sixth of the calculated amount" for a business year starting during the period from April 1, 2002 to March 31, 2003.
法人の施行日から平成十五年三月三十一日までの間に開始する各事業年度の所得の金額の計算については、第一条の規定による改正前の法人税法（以下「旧法人税法」という。）第五十四条第一項、第三項及び第四項（旧法人税法第百四十二条において適用する場合を含む。以下この条において同じ。）の規定は、なおその効力を有する。この場合において、旧法人税法第五十四条第一項中「役員に対して支給する同条第四項に規定する賞与（」とあるのは「役員（以下この項において「使用人等」という。）に対して支給する同条第四項に規定する賞与（法人税法等の一部を改正する法律（平成十三年法律第六号）第一条の規定による改正後の法人税法第二条第十二号の八（定義）に規定する適格合併に該当しない合併又は同条第十二号の十二に規定する適格分割型分割に該当しない同条第十二号の九に規定する分割型分割により合併法人又は同条第十二号の三に規定する分割承継法人の業務に従事することとなつた使用人等に支給するものを除く。」と、「計算した金額」とあるのは、施行日から平成十一年三月三十一日までの間に開始する事業年度については「計算した金額の六分の五に相当する金額」と、同年四月一日から平成十二年三月三十一日までの間に開始する事業年度については「計算した金額の六分の四に相当する金額」と、同年四月一日から平成十三年三月三十一日までの間に開始する事業年度については「計算した金額の六分の三に相当する金額」と、同年四月一日から平成十四年三月三十一日までの間に開始する事業年度については「計算した金額の六分の二に相当する金額」と、同年四月一日から平成十五年三月三十一日までの間に開始する事業年度については「計算した金額の六分の一に相当する金額」と読み替えるものとする。
If an employee, etc. of a corporation (meaning an employee, etc. prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of the preceding paragraph and is applied with the replacement of terms; the same applies hereinafter in this paragraph) has, as a result of a qualified merger, etc. (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the 2001 New Corporation Tax Act (hereinafter referred to as a "qualified merger") or a Qualified Company Split by Split-Off prescribed in item (xii)-12 of that Article (hereinafter referred to as a "Qualified Company Split by Split-Off"); the same applies hereinafter in this paragraph and paragraph (4)), come to engage in the business of an acquiring corporation, etc. (meaning an acquiring corporation or a succeeding corporation in a company split prescribed in item (xii)-3 of that Article (hereinafter referred to as a "succeeding corporation in a company split"); the same applies hereinafter in this paragraph and paragraph (4)), the amount of the reserve for bonuses specified in each of the following items in accordance with the category of qualified merger, etc. listed in that item is to be succeeded to by the acquiring corporation, etc. involved in that qualified merger, etc.:
法人の使用人等（前項の規定によりなおその効力を有するものとされて読み替えて適用される旧法人税法第五十四条第一項に規定する使用人等をいう。以下この項において同じ。）が適格合併等（平成十三年新法第二条第十二号の八に規定する適格合併（以下「適格合併」という。）又は同条第十二号の十二に規定する適格分割型分割（以下「適格分割型分割」という。）をいう。以下この項及び第四項において同じ。）により合併法人等（合併法人又は同条第十二号の三に規定する分割承継法人（以下「分割承継法人」という。）をいう。以下この項及び第四項において同じ。）の業務に従事することとなった場合には、次の各号に掲げる適格合併等の区分に応じ、当該各号に定める賞与引当金勘定の金額は、当該適格合併等に係る合併法人等に引き継ぐものとする。
qualified merger:The amount of the reserve for bonuses prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to the provisions of the paragraph;
Qualified Company Split by Split-Off:The amount specified by Cabinet Order as the portion of the amount of the reserve for bonuses prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the Qualified Company Split by Split-Off, pursuant to the provisions of that paragraph, which pertains to employees, etc. who have come to engage in the business of the succeeding corporation in a company split as a result of the Qualified Company Split by Split-Off.
The amount of the reserve for bonuses that was included in deductible expenses pursuant to the provisions of Article 54, paragraph (1) of the Former Corporation Tax Act, when calculating the amount of income for each business year (excluding the amount succeeded to by a succeeding corporation in a company split involved in a Qualified Company Split by Split-Off pursuant to the provisions of the preceding paragraph), is included in gross profits, when calculating the amount of income for the following business year of the business year.
The amount of the reserve for bonuses succeeded to by an acquiring corporation, etc. pursuant to the provisions of paragraph (2) is included in gross profits, when calculating the amount of income for the business year containing the date of the qualified merger, etc. of the acquiring corporation, etc.
Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
前三項の規定の適用に関し必要な事項は、政令で定める。