# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十七条 (Supplementary Provisions, Article 17)（法人の準備金に関する経過措置） — address `suppl-3541-15/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十七条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-3541-15/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17 **第一項** 新法第五十三条第一項に規定する法人が施行日以後最初に開始する事業年度（当該事業年度が解散（合併による解散を除く。）の日を含む事業年度である場合を除く。以下次項までにおいて「改正事業年度」という。）において益金算入猶予準備金額を有する場合における当該益金算入猶予準備金額に係る旧法第五十三条第三項の規定の適用については、同項の規定にかかわらず、改正事業年度から改正事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度において当該益金算入猶予準備金額に当該各事業年度の月数を乗じてこれを二十四で除して算出した金額（当該金額が当該各事業年度終了の日における益金算入猶予準備金残額（益金算入猶予準備金額から同日までに第三項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該益金算入猶予準備金残額）に相当する金額を当該各事業年度の所得の金額の計算上、益金の額に算入する。 suppl-3541-15/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 If a corporation prescribed in Article 53, paragraph (1) of the New Act holds a reserve amount deferred from inclusion in gross profit in the first business year commencing on or after the Effective Date (excluding the case where that business year is a business year that includes the day of dissolution (excluding dissolution due to a merger); referred to as the "business year of the amendment" hereinafter up to the following paragraph), with regard to the application of the provisions of Article 53, paragraph (3) of the Former Act to that reserve amount deferred from inclusion in gross profit, notwithstanding the provisions of that paragraph, in each business year from the business year of the amendment to the business year that includes the day preceding the day on which two years have elapsed from the first day of the business year of the amendment, the amount equivalent to the amount calculated by multiplying that reserve amount deferred from inclusion in gross profit by the number of months in that business year and dividing the result by 24 (or, if that amount exceeds the remaining reserve amount deferred from inclusion in gross profit (meaning the amount obtained by deducting, from the reserve amount deferred from inclusion in gross profit, the amount that has been included or is to be included in gross profit by that day pursuant to the provisions of paragraph (3), or the amount included in gross profit pursuant to the provisions of this paragraph in a business year that ended before that day; the same applies hereinafter in this paragraph and paragraph (3)) as of the end of that business year, that remaining reserve amount deferred from inclusion in gross profit) is included in gross profit in calculating the amount of income for that business year. machine translation, not official **第二項** 前項に規定する益金算入猶予準備金額とは、改正事業年度の直前の事業年度終了の日において有する旧法第五十三条第一項の価格変動準備金の金額のうち同項第一号ロに規定する有価証券で株式以外のもの及び同項第二号に規定する有価証券で証券取引所に上場されている株式以外のものに係るものとして政令で定めるところにより計算した金額をいう。 suppl-3541-15/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-2 The reserve amount deferred from inclusion in gross profit prescribed in the preceding paragraph means, out of the amount of the reserve for price fluctuations under Article 53, paragraph (1) of the Former Act held as of the end of the business year immediately preceding the business year of the amendment, the amount calculated as specified by Cabinet Order as the amount relating to securities prescribed in item (i), (b) of that paragraph other than shares and to securities prescribed in item (ii) of that paragraph other than shares listed on a securities exchange. machine translation, not official **第三項** 第一項の規定の適用を受けている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。 suppl-3541-15/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3 If a corporation receiving the application of the provisions of paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount listed in the respective item is included in gross profit in calculating the amount of income for the business year that includes the day on which it comes to fall under that case: machine translation, not official **一** 青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合　その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における益金算入猶予準備金残額 suppl-3541-15/art-17/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-1 if the approval for filing a blue return has been revoked, or if the corporation has submitted a written notification to the effect that it will discontinue filing returns by blue return: the remaining reserve amount deferred from inclusion in gross profit as of the day on which the fact that caused the revocation of that approval occurred or the day on which that written notification was submitted (or as of the end of the business year in which the corporation discontinued filing returns by blue return, if the day on which that written notification was submitted is after the end of that business year); machine translation, not official **二** 解散した場合　その解散の日における益金算入猶予準備金残額（合併により解散した場合において合併法人に引き継がれたものを除く。） suppl-3541-15/art-17/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-2 if the corporation has dissolved: the remaining reserve amount deferred from inclusion in gross profit as of the day of that dissolution (excluding the amount taken over by the merging corporation, in the case of dissolution due to a merger); machine translation, not official **三** 第一項及び前二号の場合以外の場合において益金算入猶予準備金残額を取り崩した場合　その取り崩した日における当該益金算入猶予準備金残額のうちその取り崩した金額に相当する金額 suppl-3541-15/art-17/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-3 if the corporation has reversed the remaining reserve amount deferred from inclusion in gross profit in a case other than the cases referred to in paragraph (1) and the preceding two items: the amount equivalent to the reversed amount, out of that remaining reserve amount deferred from inclusion in gross profit as of the day of the reversal. machine translation, not official **第四項** 第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-3541-15/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-4 The number of months referred to in paragraph (1) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month. machine translation, not official **第五項** 新法第五十三条第一項に規定する法人が合併をした場合における第一項に規定する益金算入猶予準備金額の処理その他同項の規定の適用に関し必要な事項は、政令で定める。 suppl-3541-15/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-5 The treatment of the reserve amount deferred from inclusion in gross profit prescribed in paragraph (1) in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has carried out a merger, and any other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order. machine translation, not official **第六項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十四年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十四年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・五に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・二に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・五に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・二に相当する金額との合計額を加算した金額）」とする。 suppl-3541-15/art-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-6 The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of capital contributions exceeds 100 million yen at the end of a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year that commenced before the Effective Date of the 1979 Amendment Act and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 8.5/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1979 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year and the amount equivalent to 8.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of the amount equivalent to 11.5/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year and the amount equivalent to 11.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)". machine translation, not official **第七項** 新法第五十六条の七第四項の規定は、法人が施行日以後に開始する事業年度において同条第一項の規定により積み立てる計画造林準備金の金額の益金の額への算入について適用し、法人が施行日前に開始した事業年度において旧法第五十六条の七第一項の規定により積み立てた計画造林準備金の金額の益金の額への算入については、なお従前の例による。 suppl-3541-15/art-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-7 The provisions of Article 56-7, paragraph (4) of the New Act apply to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation accumulates pursuant to the provisions of paragraph (1) of that Article in a business year commencing on or after the Effective Date, and with regard to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation accumulated pursuant to the provisions of Article 56-7, paragraph (1) of the Former Act in a business year that commenced before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 旧法第五十六条の九第一項に規定する法人が施行日以後最初に開始する事業年度の直前の事業年度において同項の規定により積み立てたプログラム保証準備金の金額の益金の額への算入については、新法第五十六条の九第二項から第五項まで及び第七項の規定の例による。 suppl-3541-15/art-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-8 With regard to the inclusion in gross profit of the amount of the reserve for program guarantees that a corporation prescribed in Article 56-9, paragraph (1) of the Former Act accumulated pursuant to the provisions of that paragraph in the business year immediately preceding the first business year commencing on or after the Effective Date, the provisions of Article 56-9, paragraphs (2) through (5) and paragraph (7) of the New Act govern. machine translation, not official --- ## Cites - suppl-3541-15/art-17/par-1: 第三項 → 租税特別措置法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-3541-15/art-17/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3 - suppl-3541-15/art-17/par-1: この項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3541-15/art-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 - suppl-3541-15/art-17/par-1: 次項 → 租税特別措置法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-3541-15/art-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-2 - suppl-3541-15/art-17/par-2: 前項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3541-15/art-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 - suppl-3541-15/art-17/par-3: 第一項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3541-15/art-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 - suppl-3541-15/art-17/par-3/item-3: 前二号 → 租税特別措置法 附則第十七条第三項第二号 (Supplementary Provisions, Article 17, paragraph (3), item (ii)), suppl-3541-15/art-17/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-2 - suppl-3541-15/art-17/par-3/item-3: 第一項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3541-15/art-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 - suppl-3541-15/art-17/par-3/item-3: 前二号 → 租税特別措置法 附則第十七条第三項第一号 (Supplementary Provisions, Article 17, paragraph (3), item (i)), suppl-3541-15/art-17/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-1 - suppl-3541-15/art-17/par-4: 第一項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3541-15/art-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 - suppl-3541-15/art-17/par-5: 第一項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3541-15/art-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十七条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-1 - 租税特別措置法 附則第十七条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-2 - 租税特別措置法 附則第十七条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3 - 租税特別措置法 附則第十七条第三項第三号（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-3/item-3 - 租税特別措置法 附則第十七条第四項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-4 - 租税特別措置法 附則第十七条第五項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-17/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-307, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07