Supplementary Provisions, Article 5Transitional Measures Concerning Special Repair Reserves
第五条（特別修繕引当金に関する経過措置）
An individual who has a balance of the reserve for special repairs account (meaning the balance of the reserve for special repairs account prescribed in Article 55, paragraph (2) (Reserve for Special Repairs) of the Income Tax Act; the same applies hereinafter in this Article) as of December 31, 1981 must, where that balance of the reserve for special repairs account exceeds the amount specified in each of the following items for the case categorized therein (hereinafter referred to as the "accumulated limit" in this paragraph), reverse, in that year and the following year and the year after that, in each case, an amount equivalent to one third of the amount of the excess portion (where that amount exceeds the excess amount of the special repair reserve as of December 31 of that year (meaning the amount of the portion by which the balance of the reserve for special repairs account as of that day exceeds the accumulated limit as of that day), that excess amount of the special repair reserve).
昭和五十六年十二月三十一日において特別修繕引当金勘定の金額（所得税法第五十五条第二項（特別修繕引当金）に規定する特別修繕引当金勘定の金額をいう。以下この条において同じ。）を有する個人は、当該特別修繕引当金勘定の金額が次の各号に掲げる場合の区分に応じ当該各号に定める金額（以下この項において「累積限度額」という。）を超えるときは、同年並びにその翌年及び翌々年において、それぞれ、当該超える部分の金額の三分の一に相当する金額（当該金額がその年の十二月三十一日における特別修繕引当金超過額（同日における特別修繕引当金勘定の金額が同日における累積限度額を超える場合におけるその超える部分の金額をいう。）を超えるときは、当該特別修繕引当金超過額）を取り崩さなければならない。
In the case where, with regard to the Fixed Assets pertaining to that special repair reserve account, special repairs prescribed in Article 161, paragraph (1), item (i) (Transfer Limit to Special Repair Reserve Account) of the New Order have been carried out on or before December 31, 1981: the amount of the expenses required for the most recent such special repairs carried out on those Fixed Assets;
当該特別修繕引当金勘定に係る固定資産につき昭和五十六年十二月三十一日までに新令第百六十一条第一項第一号（特別修繕引当金勘定への繰入限度額）に規定する特別の修繕を行つたことがある場合 当該固定資産につき最近において行つた当該特別の修繕のために要した費用の額
In cases other than those set forth in the preceding item: the amount determined by the competent district director with jurisdiction over the place for tax payment prescribed in Article 161, paragraph (1), item (ii) of the New Order with regard to the Fixed Assets pertaining to that special repair reserve account.
前号に掲げる場合以外の場合 当該特別修繕引当金勘定に係る固定資産につき新令第百六十一条第一項第二号に規定する納税地の所轄税務署長が認定した金額
The balance of the reserve for special repairs account that is to be reversed pursuant to the preceding paragraph is to be included in gross revenue in calculating the amount of real property income or the amount of business income for the year that includes the day on which it became required to be reversed.
前項の規定により取り崩すべきこととなつた特別修繕引当金勘定の金額は、その取り崩すべきこととなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
With regard to the application of Article 55, paragraph (2) of the Income Tax Act in the case where paragraph (1) applies, the phrase "this paragraph" in Article 55, paragraph (2) of that Act is deemed to be replaced with "this paragraph and Article 5, paragraph (1) (Transitional Measures Concerning Special Repair Reserves) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 71 of 1981)".
第一項の規定の適用がある場合における所得税法第五十五条第二項の規定の適用については、同項中「この項」とあるのは、「この項及び所得税法施行令の一部を改正する政令（昭和五十六年政令第七十一号）附則第五条第一項（特別修繕引当金に関する経過措置）」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 71 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
balance of the reserve for special repairs accountmachine translation
「特別修繕引当金勘定の金額」
The balance of the reserve for special repairs account described in Article 55, paragraph (2) of the Income Tax Act as it stood when Cabinet Order No. 71 of 1981 was made, which an individual holding one on 31 December 1981 must draw down over three years where it exceeds the accumulated limit.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
accumulated limitmachine translation
「累積限度額」
For an individual's reserve for special repairs held on 31 December 1981, the cost of the most recent special repair of the fixed asset where one had been carried out by that date, and otherwise the amount that the district tax office director (税務署長) for the place for tax payment recognised for the asset under Article 161, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act as amended by Cabinet Order No. 71 of 1981.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.