①The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (2) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act. In this case, the phrase "the time of the departure from Japan prescribed in paragraph (1) of that Article (hereinafter referred to as 'departure from Japan' in this Article)" in paragraph (2), item (i) of the preceding Article is deemed to be replaced with "the time of the gift or similar transfer prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act (hereinafter referred to as 'gift or similar transfer' in this Article)", the phrase "held at the time of departure from Japan" is deemed to be replaced with "transferred by a gift or similar transfer", the phrase "the date of that departure from Japan" is deemed to be replaced with "the date of that gift or the date of the commencement of the succession", and the phrase "the time of departure from Japan" in item (ii) of that paragraph is deemed to be replaced with "the time of the gift or similar transfer", respectively.

②The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (3) of the Act. In this case, the phrase "the date of departure from Japan" in paragraph (4), item (i) of the preceding Article is deemed to be replaced with "the date of the gift or the date of the commencement of the succession", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the time of the gift, succession or legacy", respectively.

③The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (11), item (ii) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (iii) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (2) of the preceding Article is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-3, paragraph (11) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act".

④The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (11), item (v) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (vi) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (4), item (i) of the preceding Article is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-3, paragraph (11) of the Act (hereinafter referred to as the 'date five years have passed' in this paragraph)", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the date five years have passed", respectively.

The matters specified by Ministry of Finance Order as prescribed in Article 64, paragraph (3) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are as follows:

①The provisions of Article 48, paragraph (1) (Method of Calculating the Taxable Sales Ratio) of the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988) apply mutatis mutandis to the ratio calculated as specified by Ministry of Finance Order as a ratio equivalent to the taxable sales ratio prescribed in Article 182-2, paragraph (1) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax, etc. on Assets) of the Order. In this case, the phrase "during the taxable period" in Article 48, paragraph (1) of the Order for Enforcement of the Consumption Tax Act is deemed to be replaced with "during the year".

②The classification prescribed in Article 182-2, paragraph (5) of the Order is to be made by a method of distinguishing the amount of consumption tax to be imposed on the transfers, etc. of taxable assets prescribed in that paragraph and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base, and the amount of tax on taxable purchases, etc. and the amount equivalent to the amount of local consumption tax pertaining to that amount of tax on taxable purchases, etc., as consumption tax, etc. received on a provisional basis and consumption tax, etc. paid on a provisional basis, respectively, from the consideration for the transactions pertaining to them, or by another method equivalent thereto.

①The amount calculated as specified by Ministry of Finance Order as prescribed in Article 184, paragraph (1), item (ii), (a), (2) (Insurance Premiums, etc. to Be Deducted in Calculating the Amount of Miscellaneous Income from Annuities Under Casualty Insurance Policies or Similar Contracts) of the Order is the amount calculated by multiplying the annual amount stipulated in the casualty insurance policy or similar contract (meaning a casualty insurance policy or similar contract prescribed in that paragraph; the same applies hereinafter in this Article) that forms the basis of payment of the annuity set forth in (a), (2) of that item (limited to a fixed-term annuity under which, if the person covered by the contract dies within the guaranteed period, an amount corresponding to the period from the date of death to the end of the guaranteed period is paid) (excluding the amount of surplus distributed or rebates received under that casualty insurance policy or similar contract on or after the payment commencement date of that annuity) by the number of years of the payment period stipulated in that casualty insurance policy or similar contract (or, if that number of years exceeds the longer of the number of years of the guaranteed period and the number of years of remaining life expectancy specified in the Appended Table of the Order as of the payment commencement date of that annuity for the person covered by the contract, that longer number of years).

②In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:

If a Resident prescribed in Article 193, paragraph (1) (Uncollected Revenue Under the Percentage-of-Completion Method) of the Order has incurred an amount of loss due to bad debts, during the period prescribed in that paragraph, with respect to the accounts receivable, etc. set forth in that paragraph that the Resident holds, the amount of the accounts receivable, etc. set forth in that paragraph is the amount obtained by deducting the amount of that loss from the amount deducted as prescribed in that paragraph.