Supplementary Provisions, Article 8Transitional Measures Concerning Retirement Allowance Reserves
第八条（退職給与引当金に関する経過措置）
If a corporation carries out a company split by spin-off, etc. (meaning a company split by spin-off, a capital contribution in kind or a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act); the same applies hereinafter in this paragraph and the following paragraph) in the business year or consolidated business year that ends first on or after March 31, 2003 (hereinafter referred to as the "business year of the amendment" in this Article) (limited to the case where it carries out that company split by spin-off, etc. before the Effective Date), the provisions of Article 54 (excluding paragraphs (2) and (3)) of the Former Corporation Tax Act remain in force until the time of that company split by spin-off, etc.
If, at the time of the beginning of the business year of the amendment (or, if that corporation carried out a company split by spin-off, etc. before the Effective Date and included the amount of the interim retirement allowance reserve account prescribed in Article 54, paragraph (4) of the Former Corporation Tax Act in the amount of deductible expenses for the business year of the amendment, the time of that company split by spin-off, etc.; the same applies hereinafter in this paragraph), a corporation has an amount of the retirement allowance reserve account prescribed in paragraph (6) of that Article (hereinafter referred to as the "amount of the retirement allowance reserve account" in this Article), it must, in accordance with the category of that corporation listed in the left-hand column of each item of the following table, reverse, in the business year or consolidated business year listed in the middle column of that item, the amount listed in the right-hand column of that item (or, if the amount of the retirement allowance reserve account as of the end of that business year or consolidated business year is less than the amount so listed, that amount of the retirement allowance reserve account).
| (i) a corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions as of the end of the business year of the amendment exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act and those specified by Cabinet Order as being equivalent thereto) | each business year or each consolidated business year from the business year of the amendment to the business year or consolidated business year containing the day preceding the day on which 10 years have elapsed from the first day of the business year of the amendment | the amount calculated by multiplying the amount of the retirement allowance reserve account held at the time of the beginning of the business year of the amendment (hereinafter referred to as the "balance of the retirement allowance reserve at the time of the amendment" in this paragraph and paragraph (6)) by the number of months in that business year or consolidated business year and dividing the result by 120 (for the business year or consolidated business year containing the day preceding the day on which 10 years have elapsed from the first day of the business year of the amendment, the remaining balance of the amount of the retirement allowance reserve account) |
| (ii) a corporation other than the corporation listed in the preceding item | a business year or consolidated business year beginning during the period from April 1, 2002 to March 31, 2004 | the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 3/10, by the number of months in that business year or consolidated business year and dividing the result by 12 |
| a business year or consolidated business year beginning during the period from April 1, 2004 to March 31, 2005 | the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 2/10, by the number of months in that business year or consolidated business year and dividing the result by 12 | |
| a business year or consolidated business year beginning on or after April 1, 2005, up to the business year or consolidated business year containing the day preceding the day on which four years have elapsed from the first day of the business year of the amendment | the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 2/10, by the number of months in that business year or consolidated business year and dividing the result by 12 (for the business year or consolidated business year containing the day preceding the day on which four years have elapsed from the first day of the business year of the amendment, the remaining balance of the amount of the retirement allowance reserve account) |
法人が改正事業年度開始の時（当該法人が施行日前に分社型分割等を行い、旧法人税法第五十四条第四項に規定する期中退職給与引当金勘定の金額を改正事業年度の損金の額に算入した場合にあっては、当該分社型分割等の時。以下この項において同じ。）において同条第六項に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有するときは、当該法人の次の表の各号の上欄に掲げる区分に応じ、それぞれ当該各号の中欄に掲げる事業年度又は連結事業年度において、当該各号の下欄に掲げる金額（当該事業年度又は連結事業年度終了の時における退職給与引当金勘定の金額が当該掲げる金額に満たない場合には、当該退職給与引当金勘定の金額）を取り崩さなければならない。
| 一 法人（改正事業年度終了の時における資本の金額又は出資金額が一億円を超える普通法人並びに保険業法に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。） | 改正事業年度から改正事業年度開始の日以後十年を経過した日の前日の属する事業年度又は連結事業年度までの各事業年度又は各連結事業年度 | 改正事業年度開始の時に有する退職給与引当金勘定の金額（以下この項及び第六項において「改正時の退職給与引当金勘定の金額」という。）に当該各事業年度又は各連結事業年度の月数を乗じてこれを百二十で除して計算した金額（改正事業年度開始の日以後十年を経過した日の前日の属する事業年度又は連結事業年度にあっては、退職給与引当金勘定の金額の残額） |
| 二 前号に掲げる法人以外の法人 | 平成十四年四月一日から平成十六年三月三十一日までの間に開始する事業年度又は連結事業年度 | 改正時の退職給与引当金勘定の金額に十分の三を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額 |
| 平成十六年四月一日から平成十七年三月三十一日までの間に開始する事業年度又は連結事業年度 | 改正時の退職給与引当金勘定の金額に十分の二を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額 | |
| 平成十七年四月一日以後に開始する事業年度又は連結事業年度で改正事業年度開始の日以後四年を経過した日の前日の属する事業年度又は連結事業年度までの事業年度又は連結事業年度 | 改正時の退職給与引当金勘定の金額に十分の二を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額（改正事業年度開始の日以後四年を経過した日の前日の属する事業年度又は連結事業年度にあっては、退職給与引当金勘定の金額の残額） |
If the amount of the retirement allowance reserve account after reversing the amount listed in the right-hand column of each item of the table in the preceding paragraph in the business year or consolidated business year listed in the middle column of that item exceeds the total amount of retirement allowances calculated for each employee in accordance with the retirement allowance rules prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act in effect for that employee at the end of that business year or consolidated business year, assuming that all employees in service at that time were to retire at that time for their own convenience, the corporation must reverse the amount of that excess in that business year or consolidated business year.
前項の表の各号の中欄に掲げる事業年度又は連結事業年度において当該各号の下欄に掲げる金額を取り崩した後の退職給与引当金勘定の金額が当該事業年度又は連結事業年度終了の時において在職する使用人の全員がその時において自己の都合により退職するものと仮定した場合に各使用人につきその時において定められている旧法人税法第五十四条第一項に規定する退職給与規程により計算される退職給与の額の合計額を超えるときは、当該事業年度又は連結事業年度において、当該超える部分の金額を取り崩さなければならない。
The amount of the retirement allowance reserve account reversed pursuant to the provisions of the preceding two paragraphs is included in the amount of gross profit in the calculation of the amount of income for the business year, or the amount of consolidated income for the consolidated business year, containing the day of that reversal.
前二項の規定により取り崩した退職給与引当金勘定の金額は、その取り崩した日の属する事業年度の所得の金額又は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。
In the case where a corporation that has an amount of the retirement allowance reserve account has, in each business year or each consolidated business year on or after the business year of the amendment, carried out an organizational restructuring (meaning a merger, company split or capital contribution in kind, limited to one carried out on or after the Effective Date; the same applies hereinafter in this Article), and its employees have consequently come to engage in the business of the acquiring corporation, etc. (meaning the acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind; the same applies hereinafter in this paragraph and the following paragraph) involved in the organizational restructuring, if the corporation satisfies the requirements specified by Cabinet Order, such as not having paid a retirement allowance to the employees who have come to engage in that business, the amount of the retirement allowance reserve account specified in each of the following items, in accordance with the category of organizational restructuring listed in each of those items, is to be transferred to the acquiring corporation, etc.:
退職給与引当金勘定の金額を有する法人が、改正事業年度以後の各事業年度又は各連結事業年度において組織再編成（合併、分割又は現物出資をいい、施行日以後に行ったものに限る。以下この条において同じ。）を行ったことに伴い、その使用人が当該組織再編成に係る合併法人等（合併法人、分割承継法人又は被現物出資法人をいう。以下この項及び次項において同じ。）の業務に従事することとなった場合において、当該法人が当該従事することとなった使用人に退職給与を支給していないことその他の政令で定める要件に該当するときは、次の各号に掲げる組織再編成の区分に応じ、当該各号に定める退職給与引当金勘定の金額は、当該合併法人等に引き継ぐものとする。
merger: the amount of the retirement allowance reserve account held immediately before the merger;
合併 当該合併の直前に有する退職給与引当金勘定の金額
company split or capital contribution in kind: of the amount of the retirement allowance reserve account held immediately before the company split or capital contribution in kind, the amount calculated as specified by Cabinet Order as the amount of the retirement allowance reserve account pertaining to the employees who have come to engage in the business of the succeeding corporation in a company split or the corporation receiving a capital contribution in kind involved in the company split or capital contribution in kind.
分割又は現物出資 当該分割又は現物出資の直前に有する退職給与引当金勘定の金額のうち当該分割又は現物出資に係る分割承継法人又は被現物出資法人の業務に従事することとなった使用人に係る退職給与引当金勘定の金額として政令で定めるところにより計算した金額
The amount of the retirement allowance reserve account transferred to an acquiring corporation, etc. pursuant to the provisions of the preceding paragraph is deemed to be an amount of the retirement allowance reserve account held by the acquiring corporation, etc. at the time of the organizational restructuring referred to in that paragraph. In this case, for the purpose of applying the provisions of paragraphs (2) and (3), that amount of the retirement allowance reserve account is to be included in the balance of the retirement allowance reserve at the time of the amendment of the acquiring corporation, etc.
前項の規定により合併法人等が引継ぎを受けた退職給与引当金勘定の金額は、当該合併法人等が同項の組織再編成の時において有する退職給与引当金勘定の金額とみなす。この場合において、第二項及び第三項の規定の適用については、当該退職給与引当金勘定の金額は当該合併法人等の改正時の退職給与引当金勘定の金額に含まれるものとする。
The calculation of the amounts in the right-hand column of each item of the table in paragraph (2) in the case where an organizational restructuring has been carried out, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.