Supplementary Provisions, Article 25Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations
第二十五条（法人の返品調整引当金に関する経過措置）
With regard to the calculation of the amount of income (including the amount of income for the business year containing the Effective Date of a corporation other than a corporation under the transitional measures that has carried out a qualified company split, etc. prescribed in paragraph (4) of that Article that transfers a covered business within the period of that business year before the Effective Date) for a business year (limited to a business year that begins on or before March 31, 2030) that ends on or after the Effective Date of a corporation that, at the time this Act comes into effect, is actually engaged in a covered business prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act (hereinafter referred to as a "covered business" in this paragraph and paragraph (4)) (including a corporation that receives, on or after the Effective Date, a transfer of a covered business actually being conducted at the time this Act comes into effect; hereinafter referred to as a "corporation under the transitional measures" in this paragraph and paragraph (4)), the provisions of that Article (including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; the same applies in the following paragraph through paragraph (4)) remain in force. In this case, in Article 53, paragraph (1) of the Former Corporation Tax Act, the phrase "the amount calculated as specified by Cabinet Order" is deemed to be replaced with "the amount equivalent to nine-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2021 to March 31, 2022, with "the amount equivalent to eight-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2022 to March 31, 2023, with "the amount equivalent to seven-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2023 to March 31, 2024, with "the amount equivalent to six-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2024 to March 31, 2025, with "the amount equivalent to five-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2025 to March 31, 2026, with "the amount equivalent to four-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2026 to March 31, 2027, with "the amount equivalent to three-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2027 to March 31, 2028, with "the amount equivalent to two-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2028 to March 31, 2029, and with "the amount equivalent to one-tenth of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2029 to March 31, 2030, and in paragraph (9) of that Article, the phrase "specified ordinary corporation, etc. prescribed in Article 10-3, paragraph (1) (Changes in Scope of Taxable Income, etc.)" is deemed to be replaced with "ordinary corporation or cooperative, etc." and the phrase "that specified ordinary corporation, etc." with "that ordinary corporation or cooperative, etc.".
この法律の施行の際現に旧法人税法第五十三条第一項に規定する対象事業（以下この項及び第四項において「対象事業」という。）を営む法人（この法律の施行の際現に営まれている対象事業につき施行日以後に移転を受ける法人を含む。以下この項及び第四項において「経過措置法人」という。）の施行日以後に終了する事業年度（令和十二年三月三十一日以前に開始する事業年度に限る。）の所得の金額（経過措置法人以外の法人で施行日の属する事業年度の施行日前の期間内に対象事業を移転する同条第四項に規定する適格分割等を行ったものの当該事業年度の所得の金額を含む。）の計算については、同条（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。次項から第四項までにおいて同じ。）の規定は、なおその効力を有する。この場合において、旧法人税法第五十三条第一項中「政令で定めるところにより計算した金額」とあるのは、令和三年四月一日から令和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「政令で定めるところにより計算した金額の十分の九に相当する金額」と、同年四月一日から令和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「政令で定めるところにより計算した金額の十分の八に相当する金額」と、同年四月一日から令和六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「政令で定めるところにより計算した金額の十分の七に相当する金額」と、同年四月一日から令和七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「政令で定めるところにより計算した金額の十分の六に相当する金額」と、同年四月一日から令和八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「政令で定めるところにより計算した金額の十分の五に相当する金額」と、同年四月一日から令和九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「政令で定めるところにより計算した金額の十分の四に相当する金額」と、同年四月一日から令和十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「政令で定めるところにより計算した金額の十分の三に相当する金額」と、同年四月一日から令和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「政令で定めるところにより計算した金額の十分の二に相当する金額」と、同年四月一日から令和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「政令で定めるところにより計算した金額の十分の一に相当する金額」と、同条第九項中「第十条の三第一項（課税所得の範囲の変更等）に規定する特定普通法人等」とあるのは「普通法人又は協同組合等」と、「当該特定普通法人等」とあるのは「当該普通法人又は協同組合等」とする。
The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, when calculating the amount of income for the previous business year of the business year of a corporation that first begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year that first begins.
The amount in the returned goods adjustment reserve account that a merging corporation, etc. prescribed in Article 53, paragraph (6) of the Former Corporation Tax Act, as that paragraph remains in force pursuant to the provisions of paragraph (1), has taken over pursuant to the provisions of that paragraph, or the amount in the interim returned goods adjustment reserve account prescribed in paragraph (4) of that Article, in a business year of that merging corporation, etc. that begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year.
The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph when calculating the amount of income for the previous business year of the business year containing the Effective Date of a corporation (excluding a corporation under the transitional measures) that was engaged in a covered business before the Effective Date, and any other amount specified by Cabinet Order as being equivalent thereto, is included in the amount of gross profit when calculating the amount of income for the business year containing the Effective Date.
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
前各項の規定の適用に関し必要な事項は、政令で定める。