法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(長期割賦販売等に係る収益及び費用の帰属事業年度)
第六十三条  内国法人が、長期割賦販売等に該当する資産の販売若しくは譲渡、工事（製造を含む。）の請負又は役務の提供（次条第一項に規定する長期大規模工事の請負を除く。以下この条において「資産の販売等」という。）をした場合において、その資産の販売等に係る収益の額及び費用の額につき、その資産の販売等に係る目的物又は役務の引渡し又は提供の日の属する事業年度以後の各事業年度の確定した決算において政令で定める延払基準の方法により経理したときは、その経理した収益の額及び費用の額は、当該各事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。ただし、当該資産の販売等に係る収益の額及び費用の額につき、同日の属する事業年度後のいずれかの事業年度の確定した決算において当該延払基準の方法により経理しなかつた場合又は第三項若しくは第四項の規定の適用を受けた場合は、その経理しなかつた決算に係る事業年度後又はこれらの規定の適用を受けた事業年度後の事業年度については、この限りでない。

Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales
Article 63  In the case where a domestic corporation has sold assets in a manner that falls under the category of long-term installment sales, etc. or transferred assets, has contracted for construction work (including manufacturing work), or has provided services (excluding contracts for long-term, large-scale construction work as prescribed in paragraph (1) of the following Article; hereinafter referred to as the "sales, etc. of assets" in this Article), when the amount of profit and expenses related to the sales, etc. of assets has been settled on a deferred payment basis, as specified by Cabinet Order, in the final settlement of the accounts in each business year from the business year containing the date of the delivery of the subject matter or the provision of services related to the sales, etc. of assets, the amount of profit and expenses settled is included in gross profits and deductible expenses, when calculating the amount of income for each of the business years;provided, however, that in the case where the amount of profit and expenses related to the sales, etc. of assets was not settled on a deferred payment basis in the final settlement of the accounts in any business year after the business year containing the date, or where the provisions of paragraph (3) or paragraph (4) were applied, this does not apply to business years after the business year pertaining to the settlement in which the amount was not settled or after the business year when any of these provisions were applied.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

内国法人が、第六十四条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引による同条第一項に規定するリース資産の引渡し（以下この条において「リース譲渡」という。）を行つた場合には、前項の規定にかかわらず、その対価の額を政令で定めるところにより利息に相当する部分とそれ以外の部分とに区分した場合における当該リース譲渡の日の属する事業年度以後の各事業年度の収益の額及び費用の額として政令で定める金額は、当該各事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。ただし、当該リース譲渡に係る収益の額及び費用の額につき、当該リース譲渡の日の属する事業年度後のいずれかの事業年度において次項又は第四項の規定の適用を受けた場合は、これらの規定の適用を受けた事業年度後の事業年度については、この限りでない。

In the case where a domestic corporation has delivered the lease assets prescribed in Article 64-2, paragraph (1) (Calculation of the Amount of Income Related to Lease Transactions) through lease transactions as prescribed in paragraph (3) of the Article (hereinafter the delivery of such lease assets is referred to as the "lease transfer in this Article), the amount specified by Cabinet Order as the amount of profit and expenses for each business year after the business year containing the date of the lease transfer, when categorizing the amount of the consideration for the lease transfer into the portion corresponding to interest and the other portion as specified by Cabinet Order, is included in gross profits and deductible expenses, when calculating the amount of income for each of the business years, notwithstanding the provisions of the preceding paragraph; provided, however, that in the case where the provisions of the following paragraph or paragraph (4) were applied to the amount of profit and expenses related to the lease transfer in any of the business years after the business year containing the date of the lease transfer, this does not apply to business years after the business year when any of these provisions were applied.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

第六十一条の十一第一項（連結納税の開始に伴う資産の時価評価損益）に規定する他の内国法人のうち同項に規定する完全支配関係を有するもの又は第六十一条の十二第一項（連結納税への加入に伴う資産の時価評価損益）に規定する他の内国法人が第六十一条の十一第一項に規定する連結開始直前事業年度（以下この項において「連結開始直前事業年度」という。）又は第六十一条の十二第一項に規定する連結加入直前事業年度（以下この項において「連結加入直前事業年度」という。）において前二項の規定の適用を受けている場合には、その適用を受けている資産の販売等又はリース譲渡に係る収益の額及び費用の額（当該連結開始直前事業年度又は当該連結加入直前事業年度前の各事業年度又は各連結事業年度の所得の金額又は連結所得の金額の計算上益金の額及び損金の額に算入されるもの並びに前二項の規定により当該連結開始直前事業年度又は当該連結加入直前事業年度の所得の金額の計算上益金の額及び損金の額に算入されるものを除く。）は、当該収益の額と費用の額との差額が少額であるものとして政令で定める要件に該当する契約その他政令で定める契約に係るものを除き、当該連結開始直前事業年度又は当該連結加入直前事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。

In the case where a second domestic corporation as prescribed in Article 61-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement of Consolidated Taxation) that has a consolidated full controlling interest as prescribed in the paragraph or a second domestic corporation as prescribed in Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in Consolidated Taxation) was subject to the provisions of the preceding two paragraphs in the business year immediately prior to commencement of consolidation as prescribed in Article 61-11, paragraph (1) (hereinafter referred to as the "business year immediately prior to the commencement of consolidation" in this paragraph) or in the business year immediately prior to the participation in the consolidation prescribed in Article 61-12, paragraph (1) (hereinafter referred to as the "business year immediately prior to participation in the consolidation" in this paragraph), the amount of profits and expenses related to the sales, etc. of assets or the lease transfer subject to the provisions of the preceding two paragraphs (excluding the amount to be included in gross profits and deductible expenses, when calculating the amount of income or consolidated income for each business year or each consolidated business year prior to the business year immediately prior to the commencement of consolidation or business year immediately prior to participation in the consolidation and the amount to be included in gross profits and deductible expenses, when calculating the amount of income for the business year immediately prior to the commencement of consolidation or the business year immediately prior to participation in the consolidation, pursuant to the provisions of the preceding two paragraphs), except for the amount related to a contract that meets the requirements specified by Cabinet Order as a contract under which the difference between the amount of profit and the amount of expenses is small, or any other contract as specified by Cabinet Order, is included in gross profits and deductible expenses, when calculating the amount of income for the business year immediately prior to the commencement of consolidation or business year immediately prior to the participation in the consolidation.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

前条第一項の内国法人が同項に規定する非適格株式交換等の日の属する事業年度（前項の規定の適用を受ける事業年度を除く。以下この項において「非適格株式交換等事業年度」という。）において第一項又は第二項の規定の適用を受けている場合には、その適用を受けている資産の販売等又はリース譲渡に係る収益の額及び費用の額（当該非適格株式交換等事業年度前の各事業年度又は各連結事業年度の所得の金額又は連結所得の金額の計算上益金の額及び損金の額に算入されるもの並びに第一項又は第二項の規定により当該非適格株式交換等事業年度の所得の金額の計算上益金の額及び損金の額に算入されるものを除く。）は、当該収益の額と費用の額との差額が少額であるものとして政令で定める要件に該当する契約その他政令で定める契約に係るものを除き、当該非適格株式交換等事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。

In the case where a domestic corporation set forth in paragraph (1) of the preceding Article was subject to the provisions of paragraph (1) or paragraph (2) in the business year containing the date of a non-qualified share exchange, etc. as prescribed in paragraph (1) of the preceding Article (excluding a business year subject to the provisions of the preceding paragraph; hereinafter referred to as the "business year of the non-qualified share exchange, etc." in this paragraph), the amount of profit and expenses related to the sales, etc. of assets or lease the transfer subject to the provisions of paragraph (1) or paragraph (2) (excluding the amount to be included in gross profits and deductible expenses, when calculating the amount of income or consolidated income for each business year or each consolidated business year prior to the business year of the non-qualified share exchange, etc. and the amount to be included in gross profits and deductible expenses, when calculating the amount of income for the business year, pursuant to the provisions of paragraph (1) or paragraph (2)), except for the amount related to a contract that meets the requirements specified by Cabinet Order as a contract under which the difference between the amount of profit and the amount of expenses is small, or any other contract as specified by Cabinet Order, is included in gross profits and deductible expenses, when calculating the amount of income for the business year of the non-qualified share exchange, etc.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

第一項又は第二項の規定の適用については、資産の販売等又はリース譲渡には、内国法人が当該内国法人との間に連結完全支配関係がある連結法人に対して行つた第六十一条の十三第一項（分割等前事業年度等における連結法人間取引の損益の調整）に規定する譲渡損益調整資産の販売又は譲渡（当該販売又は譲渡に伴つて同項又は第八十一条の十第一項（連結法人間取引の損益の調整）の規定の適用を受けたものに限る。）を含まないものとする。

With regard to the application of the provisions of paragraph (1) or paragraph (2), the sales, etc. of assets or the lease transfer do not include the sales or transfer of the assets for capital gain or loss adjustment prescribed in Article 61-13, paragraph (1) (Adjustment of Gains and Loss on Transactions among Consolidated Corporations in Business Year Prior to Company Split) which a domestic corporation has made to a consolidated corporation that has a consolidated full controlling interest in the domestic corporation (limited to the sales or transfer that has caused the application of the provisions of Article 81-10, paragraph (1) (Adjustment of Gains and Loss on Transactions among Consolidated Corporations)).一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

第一項に規定する長期割賦販売等とは、資産の販売等で次に掲げる要件に適合する条件を定めた契約に基づき当該条件により行われるもの及びリース譲渡をいう。

Long-term installment sales, etc. as prescribed in paragraph (1) means the sales, etc. of assets under conditions meeting the following requirements, based on a contract that defines the conditions, and the lease transfer:一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

第二項の規定は、リース譲渡の日の属する事業年度の確定申告書に、同項に規定する収益の額及び費用の額として政令で定める金額の益金算入及び損金算入に関する明細の記載がある場合に限り、適用する。

The provisions of paragraph (2) apply only in the case where a tax return for the business year containing the date of the lease transfer contains a detailed statement concerning the inclusion in gross profits and deductible expenses of the amount specified by Cabinet Order as the amount of profit and expenses prescribed in the paragraph.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第二項の規定を適用することができる。

Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.

適格合併、適格分割、適格現物出資又は適格事後設立が行われた場合における第一項に規定する長期割賦販売等に該当する資産の販売等に係る収益の額及び費用の額の処理の特例その他同項から第五項までの規定の適用に関し必要な事項は、政令で定める。

Special provisions on the disposition of the amount of profits and expenses related to the sales, etc. of assets that fall under the category of long-term installment sales, etc. as prescribed in paragraph (1), in the case where a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution has been effected, and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  that a consideration is received in three or more installments, by way of a monthly installment, annual installment, or any other installment payment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  that the period from the next day of the due date of the delivery or provision of the subject matter or services related to the sales, etc. of assets up to the due date of the last installment payment is two years or more; and三  その他政令で定める要件(iii)  any other requirements as specified by Cabinet Order.