Supplementary Provisions, Article 8Transitional Measures Concerning Reserves for Product Warranties, etc.
第八条（製品保証等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 56-2, paragraphs (1), (3) and (4) of 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, in Article 56-2, paragraph (1) of the Former Corporation Tax Act, the phrase "manufacturing business" is deemed to be replaced with "manufacturing business (hereinafter referred to as the 'covered business' in this paragraph)", the phrase "its repair" with "its repair (excluding repairs made for defects in the subject matter pertaining to a business transferred to the acquiring corporation or to the succeeding corporation in a company split prescribed in item (xii)-3 of that Article through 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 through 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)", the phrase "that repair" with "free repair pertaining to that covered business", and the phrase "calculated amount" 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、旧法人税法第五十六条の二第一項、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、旧法人税法第五十六条の二第一項中「製造業」とあるのは「製造業（以下この項において「対象事業」という。）」と、「その補修」とあるのは「その補修（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に移転する事業に係る目的物の欠陥につき行うものを除く。）」と、「当該補修」とあるのは「当該対象事業に係る無償による補修」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 a corporation transfers, through a qualified merger or a Qualified Company Split by Split-Off (hereinafter referred to as a "qualified merger, etc." in this paragraph and paragraph (4)), all or part of the covered business prescribed in Article 56-2, 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 (hereinafter referred to as the "covered business" in this paragraph) to an acquiring corporation or a succeeding corporation in a company split (hereinafter referred to as an "acquiring corporation, etc." in this paragraph and paragraph (4)), the amount of the reserve for product warranties, etc. 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.:
qualified merger:The amount of the reserve for product warranties, etc. prescribed in Article 56-2, 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 that paragraph;
Qualified Company Split by Split-Off:The portion of the amount of the reserve for product warranties, etc. prescribed in Article 56-2, 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 the paragraph, which is specified by Cabinet Order as the portion pertaining to the covered business to be transferred to a succeeding corporation in a company split involved in the Qualified Company Split by Split-Off.
The amount of the reserve for product warranties, etc. that was included in deductible expenses pursuant to the provisions of Article 56-2, 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 product warranties, etc. 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。