# 所得税法 / Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第十条 (Supplementary Provisions, Article 10)（引当金に関する経過規定） — address `suppl-3401-33/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十条（引当金に関する経過規定） — Transitional Provisions Concerning Reserves caption: machine translation, not official suppl-3401-33/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10 **第一項** 個人が昭和四十年一月一日において有する旧法（これに基づく命令を含む。以下この条において同じ。）の規定による貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額（既に旧法の規定により取りくずすべきこととなつたものを除く。以下この条において「旧貸倒引当金勘定等の金額」という。）は、それぞれ新法第五十二条第一項（貸倒引当金）、第五十四条第一項（退職給与引当金）又は第五十五条第一項（特別修繕引当金）の規定によりその個人の各年分の事業所得の金額又は不動産所得の金額の計算上必要経費に算入された貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額とみなす。 suppl-3401-33/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-1 The amount of a bad debt reserve account, severance package reserve account, or special repair reserve account under the provisions of the Former Act (including orders based on it; the same applies hereinafter in this Article) that an individual holds as of January 1, 1965 (excluding any amount already required to be reversed under the provisions of the Former Act; hereinafter referred to as the "balance of former bad-debt and similar reserves" in this Article) is deemed to be, respectively, the amount of the bad debt reserve account, severance package reserve account, or special repair reserve account included in necessary expenses in calculating that individual's business income or real property income for each year pursuant to Article 52, paragraph (1) (Bad Debt Reserves), Article 54, paragraph (1) (Reserves for Severance Packages), or Article 55, paragraph (1) (Special Repair Reserves) of the New Act. machine translation, not official **第二項** 前項の規定は、個人が、昭和四十年一月一日から施行日の前日までの間において開始した相続により、その相続に係る被相続人から旧貸倒引当金勘定等の金額を引き継いだ場合におけるその旧貸倒引当金勘定等の金額について準用する。 suppl-3401-33/art-10/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the balance of former bad-debt and similar reserves where an individual has succeeded to the balance of former bad-debt and similar reserves from the decedent through an inheritance that commenced during the period from January 1, 1965 to the day before the Effective Date. machine translation, not official --- ## Cites - suppl-3401-33/art-10/par-1: この条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3401-33/art-10 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10 - suppl-3401-33/art-10/par-1: 新法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 - suppl-3401-33/art-10/par-1: 第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/income-tax-act/art-54/par-1 - suppl-3401-33/art-10/par-1: 第五十五条第一項 → 所得税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/income-tax-act/art-55/par-1 - suppl-3401-33/art-10/par-2: 前項 → 所得税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3401-33/art-10/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 附則第十条第一項（引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-1 - 所得税法 附則第十条第二項（引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10/par-2 - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-044, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05