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

(各事業年度の所得の金額の計算の細目)
第六十五条  第二款から前款まで（所得の金額の計算）に定めるもののほか、各事業年度の所得の金額の計算に関し必要な事項は、政令で定める。

Details of Calculation of the Amount of Income for Each Business Year
Article 65  Beyond what is provided for in Subsection 2 to the preceding Subsection (Calculation of the Amount of Income), the necessary matters concerning the calculation of the amount of income for each business year are specified by Cabinet Order