資産再評価法の一部を改正する法律
法令番号: 法律第142号
公布年月日: 昭和26年4月10日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

昨年制定された資産再評価法による企業の再評価額が当初予想より低くなっていたが、朝鮮動乱を契機に経済が活況を呈し企業の収益力が回復しつつある。そこで、前回再評価を十分に行わなかった企業に対し、前回と同様の基準で再評価の機会を与え、企業経理の合理化と健全な資本蓄積を図る必要がある。また、再評価積立金の資本組入れについて、現行法では昭和28年1月1日までは行えないとされているが、経済界の実情から見てこの制限は不要と認められ、早期に資本組入れを可能とすることが適当と考えられる。

参照した発言:
第10回国会 衆議院 大蔵委員会 第38号

審議経過

第10回国会

衆議院
大蔵委員会 - 第38号
(昭和26年3月20日)
参議院
大蔵委員会 - 第24号
(昭和26年3月20日)
大蔵委員会 - 第25号
(昭和26年3月22日)
衆議院
大蔵委員会 - 第40号
(昭和26年3月23日)
参議院
本会議 - 第28号
(昭和26年3月23日)
衆議院
大蔵委員会 - 第41号
(昭和26年3月24日)
本会議 - 第24号
(昭和26年3月26日)
本会議 - 第48号 附録
(昭和26年6月5日)
参議院
本会議 - 附録
(昭和26年6月6日)
資産再評価法の一部を改正する法律をここに公布する。
I hereby promulgate the Law for Partial Amendments to the Assets Revaluations Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十六年四月十日
This tenth day of the fourth month of the twenty-sixth year of Showa (April 10, 1951)
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法律第百四十二号
Law No.142
資産再評価法の一部を改正する法律
Law for Partial Amendments to the Assets Revaluation Law
資産再評価法（昭和二十五年法律第百十号）の一部を次のように改正する。
The Assets Revaluation Law (Law No.110 of 1950) shall be partially amended as follows:
目次中「第十六條」を「第十六條の二」に、「第三十五條」を「第三十五條の二」に改める。
In the Contents, "Articles 6-16" shall be amended as "Articles 6-16-(2)" and "Articles 17-35" shall be amended as "Articles 17-35-(2)" .
第二條第八項中「石炭鉱業権等臨時措置法」を「旧石炭鉱業権等臨時措置法」に改める。
In Article 2 paragraph 8, "the Law for Temporary Measures of Coal Mining, Etc." shall be amended as "the old Law for Temporary Measures of Coal Mining, Etc." .
第五條第七号中「船舶運営会」を「商船管理委員会」に改める。
In Article 5 item (7), "Shipping Control Association" shall be amended as "Civil Merchant Marine Commission" .
第七條中「前條第一項」の下に「、第十三條の二第一項又は第十四條の二第一項から第三項まで」を加える。
In Article 7, ", Article 13-(2) paragraph 1 or Article 14-(2) paragraphs 1 to 3 inclusive" shall be added next to "paragraph 1 of the preceding Article" .
第八條第二項本文中「前項」の下に「又は第十三條の三」を加え、同項但書中「達しているとき」の下に「、又は第十三條の三の規定により行つた再評価の再評価額が第二十一條の二に規定する再評価額の限度額に達しているとき」を加える。
In the main clause of Article 8 paragraph 2, "or of Article 13-(3)" shall be added next to "the preceding paragraph" ;and in the proviso to the same paragraph, ", or where the revaluation amount of the revaluation made in accordance with the provisions of Article 13-(3) reaches the limit of the revaluation amount as provided for in Article 21-(2)" shall be added next to "Article 17 paragraph 1 and paragraph 3" .
第九條第二項中「資本の増加若しくは減少」を「資本の増加若しくは株式の発行（新たに発行する株式をもつて利益の配当をする場合における株式の発行及び法人税法第十六條に規定する積立金額の資本への組入れに因る株式の発行を除く、以下同じ。）、資本の減少、株式の分割若しくは併合」に改め、「合併に因り、」の下に「発行法人の株式による利益の配当若しくは法人税法第十六條に規定する積立金額の資本への組入れに因り、」を加え、同條第三項中「（当該財産が株式であるときは、その拂込金額）」を削り、同條に次の一項を加える。
In Article 9 paragraph 2, "the increase or decrease of capital stock" shall be amended as "increase in capital" or issuance of shares (excluding the issuance in case of dividend of profits by shares newly issued and the issuance of shares due to the transfer of reserves provided for in Article 16 of the Corporation Tax Law into capital;hereinafter the same), reduction in capital, division or consolidation of shares ", and" , or on account of the dividend of profits by shares of the issuing corporation, or on account of transfer of reserves provided for in Article 16 of the Corporation Tax Law into capital "shall be added next to" dissolution or amalgamation of the issuing corporation ";in paragraph 3 of the same Article," (or the paid-up amount, if the property is share)"shall be deleted;and the following one paragraph shall be added in the same Article:
５　第三項の場合において、その取得した財産のうちに株式があるときにおける当該株式の価額は、同項の規定の適用については、当該株式の額面金額（出資については、出資の金額）による。但し、株式の消却に因り、発行法人の資本の減少若しくは解散に因り、発行法人の第二会社若しくは新会社に対する資産の出資に基く割当に因り、又は退社若しくは脱退に因り取得した株式を発行する法人が無額面株式を発行している場合及び合併に因り取得した株式を発行する法人が当該合併に因り無額面株式を発行した場合においては、当該株式の価額は、それぞれ第一号又は第二号に掲げる金額によるものとする。
5　In the case falling under paragraph 3, if there is share among the acquired properties, the value of such share shall be the face value of the share (in the case of the investment, the amount of investment), for the purpose of the application of the same paragraph; provided that, if a corporation which issues such shares as acquired on account of redemption of stock, reduction in capital of the issuing corporation, dissolution thereof, allotment based on the investment of, the assets made by the issuing corporation to the second company or new company, or of retirement or secession issues non-par stock, or if a corporation which issues such shares as acquired due to amalgamation has issued the non-par stock on account of the amalgamation, the value of the share concerned shall be the amount as provided for in item (1) or (2) respectively:
一　当該株式の取得の基因となつた株式の消却若しくは資本の減少に関する決議があり、解散に因る残余財産の分配に関する決定があり、又は第二会社若しくは新会社に対する資産の出資、退社若しくは脱退があつた時における当該株式を発行する法人の資本の金額を発行済株式の総数で除した金額
(1)　The amount of capital of the issuing corporation divided by the total number of issued shares as of the time when the resolution concerning the redemption of shares which is the cause for acquisition of the share or concerning the reduction in capital was made, or when the decision concerning the distribution of residual assets due to dissolution was taken, or as of the time of investment of assets to the second company or new company, or as of the time of retirement or secession;
二　当該合併に因り増加した資本の金額（合併に因り法人を設立した場合においては、当該法人の設立の時における資本の金額）を当該合併に因り発行した株式の総数で除した金額
(2)　The amount of increased capital due to the amalgamation concerned (in the case of establishment of corporation due to amalgamation, the amount of capital as of the time of establishment of the corporation) divided by the number of shares issued due to the amalgamation concerned.
第十三條の次に次の二條を加える。
The following two Articles shall be added next to Article 13:
（法人の資産の第二次再評価）
(The Second Revaluation of Corporate Assets)
第十三條の二　法人は、第六條第一項に規定する資産（株式を除く。）で同項の規定による再評価を行わなかつたもの又は同項の規定により行つた再評価の再評価額が第十七條から第二十條第一項まで又は第二十一條第一項に規定する再評価額の限度額に達していないものについて、左の各号に掲げる日のいずれか一の日（当該法人の事業年度が昭和二十六年一月一日から同年三月三十一日までに終了する場合においては、第二号に掲げる日）現在において再評価を行うことができる。
Article 13-(2).　Every corporation may make revaluation with regard to the assets provided for in Article 6 paragraph 1 (excluding shares of stock) which have not been revalued under the provision of the same paragraph or of which revaluation amount of the revaluation made in accordance with the provision of the same paragraph did not reach the limit amount of revaluation as provided for in Article 17 to Article 20 paragraph 1 inclusive or Article 21 paragraph 1, as of any date of the following dates (in case the accounting period of the corporation concerned ends in a term from January 1, 1951 to March 31 of the same year, the date as enumerated in item (2)):
一　昭和二十六年一月一日
(1)　January 1, 1951;
二　昭和二十六年一月一日後同年九月三十日までに開始する事業年度（当該事業年度が二以上あるときは、そのいずれか一の事業年度。但し、同年三月三十一日以前に終了する事業年度を除く。）開始の日
(2)　The opening date of the accounting period (in case there are, if any, two or more accounting periods, one accounting period of them;provided that an accounting period which ends before March 31 of the same year shall be excluded) beginning on a day of a term after January 1, 1951 to September 30 of the same year.
２　公益事業令（昭和二十五年政令第三百四十三号）に規定する公益事業その他これに準ずる公共性のある事業で政令で定めるものを営む法人についての前項の規定の適用については、同項第二号中「同年九月三十日」とあるのは「昭和二十七年九月三十日」とする。
2　With respect to the application of the provision of the preceding paragraph to the corporation engaged in public utility as provided for in the Public Utilities Order (Cabinet Order No.343 of 1950) or such other similar business as may be prescribed by Cabinet Order, "September 30 of the same year" mentioned in item (2) of the same paragraph shall be made "September 30, 1952" .
３　第六條第三項の規定は、第一項の場合について準用する。
3　The provision of Article 6 paragraph 3 shall apply mutatis mutandis to the case under paragraph 1.
（個人の減価償却資産の第二次再評価）
(The Second Revaluation of Individual's Depreciable Assets)
第十三條の三　個人は、第八條第一項又は第十條第一項に規定する資産（昭和二十六年一月一日以後に事業の用に供したものを除く。）で第八條第一項（第十條第一項において準用する場合を含む。以下この條において同じ。）の規定による再評価を行わなかつたもの又は第八條第一項の規定により行つた再評価の再評価額が第十七條から第十九條まで又は第二十七條に規定する再評価額の限度額に達していないものについて、昭和二十六年一月一日現在において再評価を行うことができる。
Article 13-(3).　Every individual may make revaluation as of January 1, 1951 with regard to the assets provided for in Article 8 paragraph 1 or Article 10 paragraph 1 (excluding the assets as used for business purpose on or after January 1, 1951) which have not been revalued in accordance with the provision of Article 8 paragraph 1 (including a case where this provision applies mutatis mutandis in Article 10 paragraph 1;hereinafter the same in this Article) or of which revaluation amount of the revaluation made in accordance with the provision of Article 8 paragraph 1 did not reach the limit amount of revaluation as provided for in Article 17 to Article 19 inclusive or Article 27.
第十四條の次に次の一條を加える。
The following one Article shall be added next to Article 14:
（合併の場合における第二次再評価）
(The Second Revaluation in Case of Amalgamation)
第十四條の二　前條第一項前段に規定する合併法人は、当該合併に因り取得した第六條第一項に規定する資産（株式を除く。以下この條において同じ。）で前條第一項の規定による再評価を行わなかつたもの又は同項の規定により行つた再評価の再評価額が第十七條から第二十條第一項まで又は第二十一條第一項に規定する再評価額の限度額に達していないものについて、第十三條の二に規定する日現在において再評価を行うことができる。前條第一項後段に規定する合併法人（昭和二十六年一月一日以後に合併した場合における合併法人を除く。）が当該合併に因り取得した同項後段に規定する資産で同項の規定による再評価を行わなかつたもの又は同項の規定により行つた再評価の再評価額が第十七條から第二十條第一項まで又は第二十一條第一項に規定する再評価額の限度額に達していないものについても同様とする。
Article 14-(2).　The amalgamating corporation as provided for in the former clause of paragraph 1 of the preceding Article may make revaluation with regard to the assets provided for in Article 6 paragraph 1 (excluding shares of stock;hereinafter the same in this Article) which have been acquired due to the said amalgamation and which have not been revalued in accordance with the provision of paragraph 1 of the preceding Article or of which revaluation amount of the revaluation made in accordance with the provision of the same paragraph did not reach the limit amount of revaluation as provided for in Article 17 to Article 20 paragraph 1 inclusive or Article 21 paragraph 1, as of the date as provided for in Article 13-(2). The same shall apply to the assets as provided for in the latter clause of paragraph 1 of the preceding Article which have been acquired by the amalgamating corporation as provided for in the latter clause of the same paragraph (excluding the amalgamating corporation in the case of amalgamation made on or after January 1, 1951) due to the said amalgamation and which have not been revalued in accordance with the provision of the same paragraph or of which revaluation amount of the revaluation made in accordance with the provision of the same paragraph did not reach the limit amount of revaluation as provided for in Article 17 to Article 20 paragraph 1 inclusive or Article 21 paragraph 1.
２　法人が昭和二十五年九月一日から同年十二月三十一日までの間に合併した場合において、合併法人（前項後段に規定する合併法人であるものを除く。）が当該合併に因り取得した第六條第一項に規定する資産のうちに被合併法人が同項若しくは前條第一項の規定による再評価を行わなかつたもの又は被合併法人が第六條第一項若しくは前條第一項の規定により行つた再評価の再評価額が第十七條から第二十條第一項まで又は第二十一條第一項に規定する再評価額の限度額に達していないものがあるときは、当該合併法人は、当該資産について、第十三條の二に規定する日現在において再評価を行うことができる。
2　In a case where a corporation has amalgamated with an other corporation during a term from September 1, 1950 to December 31 of the same year, if the assets acquired by the amalgamating corporation (excluding the amalgamating corporation as provided for in the latter clause of the preceding paragraph) due to the said amalgamation include such assets provided for in Article 6 paragraph 1 which have not been revalued by the amalgamated corporation in accordance with the provision of the same paragraph or paragraph 1 of the preceding Article or of which revaluation amount of the revaluation made by the amalgamated corporation in accordance with the provision of Article 6 paragraph 1 or paragraph 1 of the preceding Article did not reach the limit amount as provided for in Article 17 to Article 20 paragraph 1 inclusive or Article 21 paragraph 1, the said amalgamating corporation may make revaluation with regard to the assets concerned as of the date as provided for in Article 13-(2).
３　法人が昭和二十六年一月一日から同年九月三十日（第十三條の二第二項に規定する政令で定める事業を営む法人については、昭和二十七年九月三十日）までの間において合併した場合において、被合併法人が第十三條の二第一項の規定又は第一項若しくは前項の規定による再評価を行つていないときは、合併法人は、当該被合併法人がこれらの規定により再評価を行うことができた資産で当該合併法人が当該合併に因り取得したものについて、合併の日（合併の日を含む事業年度が昭和二十六年三月三十一日以前に終了する場合においては、その事業年度の翌事業年度開始の日）現在において再評価を行うことができる。
3　In a case where a corporation has amalgamated with another corporation during a term from January 1, 1951 to September 30 of the same year (or to September 30, 1952, with respect to a corporation as engaged in business as prescribed by Cabinet Order under the provision of Article 13-(2) paragraph 2), if the amalgamated corporation has not yet made revaluation under the provision of Article 13-(2) paragraph 1 or the provision of paragraph 1 or the preceding paragraph, the amalgamating corporation may make revaluation with regard to the assets which could be revalued by the said amalgamated corporation under these provisions and which have been acquired by the said amalgamating corporation due to the amalgamation, as of the date of amalgamation (in case the accounting period covering the date of amalgamation ends before March 31, 1951, the opening date of the next accounting period to the said accounting peried).
４　第六條第三項の規定は、第一項及び第二項の場合について準用する。
4　The provision of Article 6 paragraph 3 shall apply mutatis mutandis to the cases under paragraphs 1 and 2.
第十五條中「資本の増加若しくは減少」を「資本の増加若しくは株式の発行、資本の減少、株式の分割若しくは併合」に改め、「合併に因り、」の下に「発行法人の株式による利益の配当若しくは法人税法第十六條に規定する積立金額の資本への組入れに因り、」を加える。
In Article 15, "the increase or decrease of capital," shall be amended as "the increase in capital, issuance of shares, reduction in capital, division or consolidation of shares," , and ", the dividend of profits by shares of issuing corporation, or transfer of reserves provided for in Article 16 of the Corporation Tax Law into capital," shall be added next to "or amalgamation of the issuing corporation," .
第二章中第十六條の次に次の一條を加える。
In Chapter II, the following one Article shall be added next to Article 16:
（死亡の場合の第二次再評価）
(The Second Revaluation in Case of Death)
第十六條の二　個人が昭和二十六年一月一日以後同年九月三十日前に死亡した場合において、当該個人が第十三條の三の規定による再評価を行つていないときは、当該個人の相続人は、当該個人が同條の規定により再評価を行うことができた資産（家屋を除く。）について、昭和二十六年一月一日現在において再評価を行うことができる。
Article 16-(2).　In a case where an individual has died during a term from January 1, 1951 to September 30 of the same year, if the said individual has not yet made revaluation under, the provision of Article 13-(3), a successor of the said individual may make revaluation as of January 1, 1951 with respect to the assets (excluding houses) which could be revalued by the said individual under the provision of the same Article.
２　前條第四項から第六項までの規定は、前項の場合について準用する。
2　The provisions of paragraphs 4 to 6 inclusive of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph.
第十七條第一項中「法人税法の規定により」を「法人の有する資産については法人税法の規定により、個人の有する資産については所得税法の規定により昭和二十五年において」に改める。
In Article 17 paragraph 1, "determined as for the assets concerned in accordance with the provisions of the Corporation Tax Law" shall be amended as "as of 1950, determined on the corporation's assets owned by a corporation in accordance with the provisions of the Corporation Tax Law and determined on the assets owned by an individual in accordance with the provisions of the Income Tax Law" .
第二十一條の次に次の一條を加える。
The following one Article shall be added next to Article 21:
（第二次再評価の場合の資産の再評価額）
(Revaluation Amount in case of the Second Revaluation)
第二十一條の二　第十三條の二第一項、第十三條の三、第十四條の二又は第十六條の二第一項の規定により再評価を行う場合における減価償却資産、その他の事業用資産並びに土地及び土地の上に存する権利の再評価額は、第十七條から前條まで及び第二十七條の規定にかかわらず、これらの規定により算出される再評価額の限度額から、法人の資産にあつては、当該資産について基準日（第六條第一項又は第十四條第一項の規定による再評価を行つた資産については、その再評価の再評価日）以後第十三條の二第一項又は第十四條の二の規定による再評価の再評価日までの間に減価償却又は帳簿価額の減額（固定資産の減価償却を除く。以下同じ。）をした場合におけるその期間に応ずる償却額又は帳簿価額の減少額で法人税法の規定による所得の計算上損金に算入された金額又は算入されるべき金額、個人の資産にあつては、当該資産について基準日（第八條第一項（第十條第一項において準用する場合を含む。）の規定による再評価を行つた資産については、その再評価の再評価日）以後第十三條の三又は第十六條の二第一項の規定による再評価の再評価日までの期間に応じて所得税法の規定による所得の計算上必要な経費に算入される償却額を控除した金額をこえることができない。
Article 21-(2).　The revaluation amount of depreciable assets, other business assets, lands or rights on lands, in a case of revaluation made in accordance with the provisions of Article 13-(2) paragraph 1, Article 13-(3), Article 14-(2) or Article 16-(2) paragraph 1 may not, regardless of the provisions of Article 17 to the preceding Article inclusive and Article 27, exceed the limit amount of revaluation amount computed under these provisions minus, as for the assets of a corporation, such depreciation charges amount of or reductions in book-values of the assets concerned as correspond to a term from the basic date (with respect to the assets revalued in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1, the revaluation date of the revaluation concerned) to the revaluation date of the revaluation, during which depreciation or reduction in book-values was made (excluding the depreciation assets;hereinafter the same), as provided for in Article 13-(2) paragraph 1 or Article 14-(2) and as included or to be included in business expenses for the purpose of computing income under the provisions of the Corporation Tax Law, or, as for the assets of an individual, such depreciation charges of the assets concerned recognized as included in the necessary expenses for purposes of the computation of income under the provisions of the Income Tax Law, according to the term from the basic date (with respect to the assets revalued in accordance with the provision of Article 8 paragraph 1 (including a case where this provision applies mutatis mutandis in Article 10 paragraph 1), the revaluation date of the revaluation concerned) to the revaluation date of the revaluation as provided for in Article 13-(3) or Article 16-(2) paragraph 1.
第二十三條第一号中「資本の増加」の下に「又は株式の発行」を加え、同号イ中「等しいとき」の下に「、又は旧株若しくは新株が無額面株式であるとき」を加え、同号ロ中「異るとき」の下に「（旧株又は新株が無額面株式であるときを除く。以下第四十三條において同じ。）」を加え、同号イ及びロの算式中「（新株の振込金額×旧株１株当り新株引受数）」を「（新株について拂い込んだ金額×旧株１株当り新株引受数）」に改め、同條第三号イ中「受け、当該株式について」を「受けた場合において、交付を受けた株式の価額（第九條第五項に規定する株式の価額をいう。以下この條において同じ。）のうちに」に、「拂込金額」を「価額」に改め、同号ロ中「当該合併法人の株式の拂込金額」を「交付を受けた株式の価額」に改め、同号ハ中「拂込金額」を「価額」に改め、同号ニ中「当該合併法人の株式の拂込金額」を「交付を受けた株式の価額」に改め、同條第四号中「資本の減少」の下に「、株式の分割若しくは併合」を、「解散に因り、」の下に「発行法人の株式による利益の配当若しくは法人税法第十六條に規定する積立金額の資本への組入れに因り、」を加える。
In Article 23 item (1), ", or the issuance of shares" shall be added next to "the increase of capital" ;and in a. of the same item, ", or where the old or new share is a non-par stock" shall be added next to "equal to that of new share" ;and in b. of the same item, "(excluding a case where the old or new share is non-par stock;hereinafter the same in Article 43)" shall be added next to "different from that of new share" ;and in the formulas of a. and b. of the same item, "(Paid-up amount of new share Subscribed number of new shares per old share)" shall be amended as "(Paid-up amount for new share Number of subscribed shares per ol dshare)" ;and in item (3) a. of the same Article, "In case, with regard to the shares thus delivered," shall be amended as "In case only the shares are delivered, among the value of share thus delivered (meaning the value of share as provided for in Article 9 paragraph 5;hereinafter the same in this Article)," , and "paid-up amount" as "value" ;and in b. of the same item, "paid-up amount of share of the amalgamating corporation" shall be amended as "value of delivered share" ;and in c. of the same item, "paid-up amount" shall be amended as "value" ;and in d. of the same item, "paid-up amount of the share of the amalgamating corporation" shall be amended as "value of delivered share" ;and in item (4) of the same Article, ", division on consolidation of share" shall be added next to "decrease of capital of the issuing corporation" , and "dividend of profits by shares of the issuing corporation, transfer of reserves provided in Article 16 of the Corporation Tax Law into capital," shall be added next to "dissolution," .
第二十四條第一項中「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に、「再評価積立金の額の四分の三」を「同項に規定する再評価積立金の資本への組入れの限度額」に改める。
In Article 24 paragraph 1, "December 31, 1954" shall be amended as "December 31, 1955" , and "a corporation which transfers, before the opening date of the said accounting period, the amount corresponding 75% of the revaluation reserves to the capital in accordance with the provision of Article 109 paragraph 1," shall be amended as "a corporation which has, in accordance with the provision of Article 109 paragraph 1, transferred to the capital the revaluation reserves equipment to such limit amount of revaluation reserves provided for in the same paragraph as transferable into capital, before the opening date of the said accounting period" .
第二十六條中「前條第一項の規定に従い」を「前條第一項の規定に準じて」に改める。
In Article 26, "in accordance with the provision of paragraph 1 of the preceding Article" shall be amended as "according with the necessary modification to the provision of paragraph 1 of the preceding Article" .
第二十七條中「第八條第一項の規定」の下に「又は第十六條第三項の規定」を加え、「償却額」を「減価の価額」に改める。
In Article 27, "or with the provision of Article 16 paragraph 3" shall be added next to "Article 8 paragraph 1" , and "depreciation charge" shall be amended as "amount of reductions" .
第三十一條第二項中「（固定資産の減価償却を除く。以下同じ。）」を削り、同條に次の一項を加える。
In Article 31 paragraph 2, "(excluding the depreciation of the fixed assets;hereinafter the same)" shall be deleted;and the following one paragraph shall be added to the same Article:
４　第一項及び第二項の規定は、第十三條の二第一項又は第十四條の二の規定により再評価を行う場合においては、基準日（第六條第一項又は第十四條第一項の規定による再評価を行つた資産については、その再評価の再評価日）後における帳簿価額の減額については適用しない。
4　The provisions of paragraphs 1 and 2 shall not apply to the reduction in book value after the basic date (or, as for the assets revalued in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1, after the revaluation date of such revaluation) in case revaluation is made in accordance with the provisions of Article 13-(2) paragraph 1 or Article 14-(2).
第三章中第三十五條の次に次の一條を加える。
In Chapter III, the following one Article shall be added next to Article 35:
（第二次再評価の場合の陳腐化資産等）
(Obsolete Assets, Etc. in case of the Second Revaluation)
第三十五條の二　第十三條の二第一項、第十三條の三、第十四條の二又は第十六條の二第一項の規定により再評価を行う場合において、前條第一項に規定する資産の価額が基準日後増加しているときは、当該資産については、第十三條の二第一項、第十三條の三、第十四條の二又は第十六條の二第一項の規定による再評価の再評価日を基準日とみなし、第二十一條の二の規定により算出される再評価額の限度額を第十七條から第二十條第一項まで又は第二十一條第一項の規定により算出される再評価額の限度額とみなして、前條第一項の規定を適用する。
Article 35-(2).　In a case where the revaluation is made in accordance with the provisions of Article 13-(2) paragraph 1, Article 13-(3), Article 14-(2) or Article 16-(2) paragraph 1, if the value of the assets prescribed in the provision of paragraph 1 of the preceding Article increased after the basic date;the provisions of paragraph 1 of the preceding Article shall apply to the assets concerned on the presumption that the revaluation date of the revaluation under the provisions of Article 13-(2) paragraph 1, Article 13-(3), Article 14-(2) or Article 16-(2) paragraph 1 is the basic date, and that the limit of the revaluation amount computed under the provision of Article 21-(2) is that limit computed under the provisions of Article 17 to Article 20 paragraph 1 inclusive or Article 21 paragraph 1.
第三十六條中「又は第十四條第一項」を「、第十三條の二第一項、第十三條の三、第十四條第一項又は第十四條の二」に改め、「第十六條第五項」の下に「（第十六條の二第二項において準用する場合を含む。）」を加える。
In Article 36, "or Article 14 paragraph 1" shall be amended as ", Article 13-(2) paragraph 1, Article 13-(3), Article 14 paragraph 1 or Article 14-(2)" , and "(including the case where this provision applies mutatis mutandis in Article 16-(2) paragraph 2)" shall be added next to "Article 16 paragraph 5" .
第三十八條第三項を次のように改める。
Article 38 paragraph 3 shall be amended as follows:
３　前項の場合において相続人が二人以上あるときは、各相続人が納付すべき再評価税は、当該再評価税額を各相続人が相続に因り受けた利益の価額にあん分して計算した額による。この場合において、各相続人は、他の相続人の納付すべき再評価税について、その受けた利益の価額を限度として、連帶納付の責に任ずる。
3　In the case of the preceding paragraph, if there are two or more successors, the amount of revaluation tax each successor has to pay is computed in proportion to the benefit each successor received because of the succession. In this case, each successor shall be liable to joint payment with respect to the other successor's revaluation tax to the extent of the benefit he received.
第四十條第二項中「当該各号に掲げる金額」の下に「（第六條第一項又は第十四條第一項の規定により再評価を行つた資産について第十三條の二第一項又は第十四條の二の規定により再び再評価を行つた場合においては、当該金額のうち既にこの項の規定の適用を受け、第六條第一項又は第十四條第一項の規定による再評価の再評価日の直前における当該資産の帳簿価額に加算された金額を控除した金額）」を加え、同條第三項第一号中「第百條第一項又は第二項」を「第百條第一項から第三項まで」に改め、同條に次の一項を加える。
In Article 40 paragraph 2, "(in case the revaluation has been made again in accordance with the provisions of Article 13-(2) paragraph 1 or Article 14-(2) with respect to the assets already revalued in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1, the amount which is reduced by such part of the amount concerned as were already subject to the provision of this paragraph and as were added to the book value of the assets concerned just prior to the revaluation date under the provision of Article 6 paragraph 1 or Article 14 paragraph 1)" shall be added next to "the amount as prescribed in each item concerned" ;in paragraph 3 item (1) of the same Article, "Article 100 paragraph 1 or paragraph 2" shall be amended as "Article 100 paragraphs 1 to 3 inclusive" ;and the following one paragraph shall be added to the same Article:
４　第六條第一項又は第十四條第一項の規定により再評価を行つた資産について第十三條の二第一項又は第十四條の二の規定により再び再評価を行つた場合において、既に前項第二号の規定により当該資産について第一項の規定により計算した金額から控除された金額があるときは、当該資産について企業再建整備法に規定する特別損失の計算上同法第三條第一号に掲げる金額として計上した金額から当該控除された金額を控除した金額を、同号に掲げる金額として計上した金額とみなして、前項の規定を適用する。
4　In a case where the assets which were already revalued in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1 has been revalued again in accordance with the provisions of Article 13-(2) paragraph 1 or Article 14-(2), if any amount was already deducted in accordance with the provision of item (2) of the preceding paragraph from the amount computed with respect to the assets concerned in accordance with the provision of paragraph 1, the provision of the preceding paragraph shall apply on the presumption that, the sum counted as the amount enumerated in Article 3 item (1) of the Enterprise Reconstruction and Reorganization Law in computing the special loss provided for by the same Law, with respect to the assets concerned, minus such deducted amount is the sum, counted as the amount enumerated in the same item.
第四十二條第一項中「個人が」の下に「第八條第一項（第十條第一項において準用する場合を含む。以下この條において同じ。）又は第十六條の規定により」を加え、同條第二項中「第八條第一項（第十條第一項において準用する場合を含む。以下この條において同じ。）」を「第八條第一項又は第十三條の三」に、「前項各号」を「第一項各号」に、「所得税法第十條の七」を「所得税法第十條の六」に改め、「の讓渡価額」の下に「（讓渡のために経費を要したときは、その経費を控除した金額。以下同じ。）」を加え、同項を同條第四項とし、同條第三項本文中「第八條第一項の規定により」を「第八條第一項又は第十三條の三の規定により」に、「前項本文に規定する減価の価額と第八條第一項並びに第十七條第一項及び第三項の規定により行つた再評価の再評価額との合計額」を「第一項各号に掲げる金額と前項本文に規定する減価の価額及び第八條第一項又は第十三條の三の規定により行つた再評価に係る再評価差額（当該家屋について第八條第一項及び第十三條の三の規定により再評価を行つた場合においては、これらの規定による再評価に係る再評価差額の合計額。以下同じ。）との合計額」に改め、同項但書中「第八條第一項並びに第十七條第一項及び第三項の規定により行つた再評価の再評価額」を「第一項各号に掲げる金額と第八條第一項又は第十三條の三の規定により行つた再評価に係る再評価差額との合計額」に改め、同項を同條第五項とし、同條第四項中「第二項但書」を「第四項但書」に改め、同項を同條第六項とし、同條第一項の次に次の二項を加える。
In Article 42 paragraph 1, "in accordance with the provisions of Article 8 paragraph 1 (including the case where this provision applies mutatis mutandis in Article 10 paragraph 1;hereinafter the same in this Article) or Article 16" shall be added next to "an individual has revalued" ;and in paragraph 2 of the same Article, "Article 8 paragraph 1 (including the case where this applies mutatis mutandis in Article 10 paragraph 1;hereinafter the same in this Article)" shall be amended as "Article 8 paragraph 1 or Article 13-(3)" , "each item of the preceding paragraph" as "each item of paragraph 1" , "Article 10-(7) of the Income Tax Law" as "Article 10-(6) of the Income Tax Law" , and "(in case the expense has been incurred for the sale, the amount from which the expense is deducted;hereinafter the same)" shall be added next to the "if the selling price)" , and the same paragraph shall be made paragraph 4 of the same Article;and in the main clause of paragraph 3 of the same Article, "in accordance with the provision of Article 8 paragraph 1" shall be amended as "in accordance with the provision of Article 8 paragraph 1 or Article 13-(3)" , "the total of the depreciation amount under the main clause of the preceding paragraph and the revaluation amount under Article 8 paragraph 1 and Article 17 paragraph 1 and paragraph 3" as "the total of the amount under each item of paragraph 1, the depreciation amount as provided for in the main clause of the preceding paragraph and the revaluation profit under the revaluation made in accordance with the provision of Article 8 paragraph 1 or Article 13-(3)(in case the said house concerned has been revalued in accordance with the provisions of Article 8 paragraph 1 and Article 13-(3), the total of the revaluation profits under revaluations made in accordance with these provisions;hereinafter the same)" ;and in the proviso to the same paragraph, "the revaluation amount as provided for in Article 8 paragraph 1 and Article 17 paragraph 1 and paragraph 3" shall be amended as "the total of the amount under each item of paragraph 1 and the revaluation profit under the revaluation made in accordance with the provision of Article 8 paragraph 1 or Article 13-(3)" , and the same paragraph shall be made paragraph 5 of the same Article;and in paragraph 4 of the same Article, "proviso to paragraph 2" shall be amended as "proviso to paragraph 4" , and the same paragraph shall be made paragraph 6 of the same Article;and the following two paragraphs shall be added next to paragraph 1 of the same Article:
２　個人が第八條第一項の規定による再評価を行わなかつた資産について第十三條の三又は第十六條の二第一項の規定により再評価を行つた場合における当該資産についての再評価差額は、前項各号に掲げる金額から基準日以後再評価日までの期間に応じて所得税法の規定による所得の計算上必要な経費に算入される償却額を控除した金額を当該資産の再評価額から控除した金額とする。
2　In case an individual has made revaluation in accordance with the provision of Article 13-(3) or Article 16-(2) paragraph 1 with respect to the assets which were not revalued in accordance with the provision of Article 8 paragraph 1, the revaluation profit of the assets concerned shall be the revaluation amount less the amount under each item of the preceding paragraph which is deducted by such depreciation charges of the assets to be included in the necessary expenses in computing the income under the provisions of the Income Tax Law according to the term from the basic date to the revaluation date.
３　個人が第八條第一項の規定により再評価を行つた資産について第十三條の三又は第十六條の二第一項の規定により再び再評価を行つた場合における当該資産についての再評価差額は、第八條第一項の規定により行つた再評価の再評価額からその再評価日以後第十三條の三又は第十六條の二第一項の規定による再評価の再評価日までの期間に応じて所得税法の規定による所得の計算上必要な経費に算入される償却額を控除した金額を当該再評価の再評価額から控除した金額とする。
3　In case an individual has made revaluation again in accordance with the provision of Article 13-(3) or Article 16-(2) paragraph 1 with respect to the assets already revalued in accordance with the provision of Article 8 paragraph 1, the revaluation profit of the assets concerned shall be the revaluation amount minus the revaluation amount under revaluation made in accordance with the provision of Article 8 paragraph 1 which is deducted by such depreciation charges to be included in the necessary expense in computing the income under the provisions of the Income Tax Law according to the term from the old revaluation date to the revaluation date of the revaluation under the provision of Article 13-(3) or Article 16-(2) paragraph 1.
第四十三條第一項第二号イ中「等しいとき」の下に「、又は旧株若しくは新株が無額面株式であるとき」を加え、同号イ及びロの算式中「（新株の拂込金額×旧株１株当り新株引受数）」を「（新株について拂い込んだ金額×旧株１株当り新株引受数）」に改め、同項第四号ニ１中「株式の拂込金額」を「株式の価額（第九條第五項に規定する株式の価額をいう。以下この号において同じ。）」に改め、同号ニ２中「株式の拂込金額」を「株式の価額」に改め、同條第三項中「前條第四項」を「前條第六項」に改め、同條第四項中「（株式については、その拂込金額）」を「（株式については、第九條第五項に規定する価額）」に改める。
In Article 43 paragraph 1 item (2) a, "or if the old share or new share is the non-par stock" shall be added next to "equals to the paid up amount of the new share" ;in the formulas under a or b of the same item, "(Paid-up amount of new share Number of subscribed new shares per old share)" shall be amended as "(Paid-up amount for new share Number of subscribed new shares per old share)" ;in item (4) d (i) of the same paragraph, "paid-up amount of the amalgamating corporation's share" shall be amended as "the value of the amalgamating corporation's share (meaning the value of the share as provided for in Article 9 paragraph 5;hereinafter the same in this item);in d (ii) of the same item," the paid-up amount "shall be amended as" the value ";in paragraph 3 of the same Article," paragraph 4 of the preceding Article "shall be amended as" paragraph 6 of the preceding Article ";and in paragraph 4 of the same Article," (as for the shares of stock, their paid-up amount) "shall be amended as" (as for the shares of stock, the amount as provided for in Article 9 paragraph 5)".
第四十五條の次に次の一條を加える。
The following one Article shall be added next to Article 45:
（法人の第二次再評価の申告）
(Return on the Second Revaluation by Corporation)
第四十五條の二　第十三條の二第一項又は第十四條の二の規定により再評価を行つた法人は、再評価日を含む事業年度終了の日から二月以内（第十三條の二第二項に規定する政令で定める事業を営む法人を除く外、再評価日を含む事業年度終了の日が昭和二十六年十月一日以後であるときは、同年十一月三十日まで）に、その再評価を行つた資産について、前條第一項に規定する事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
Article 45-(2).　A corporation which has made revaluation in accordance with the provisions of Article 13-(2) paragraph 1 or Article 14-(2) shall file a return stating therein matters prescribed in the provision of paragraph 1 of the preceding Article as for the revalued assets with the chief of the taxation office having jurisdiction over the place of tax-payment within two months from the closing date of the accounting period coverning the revaluation date (if the closing date of the accounting period covering the revaluation date for the corporation other than the corporation engaged in the business as provided for by Cabinet Order under Article 13-(2) paragraph 2 is later than October 1, 1951, by November 30 of the same year).
２　前項の申告書には、その再評価を行つた資産について前條第四項に規定する事項を記載した明細書を添附しなければならない。
2　The detailed statements stating therein matters prescribed in paragraph 4 of the preceding Article as for the revalued assets shall be attached to the return under the preceding paragraph.
３　第一項の規定により申告書を提出しなければならない法人が申告書の提出前に合併に因り消滅した場合においては、合併法人は、前二項の規定に準じて申告書を提出しなければならない。
3　In case a corporation which was required to file a return in accordance with the provision of paragraph 1 has ceased to exist due to amalgamation before filing the return, the amalgamating corporation shall file the return in accordance with the provision of the preceding two paragraphs.
４　第二十四條第二項の規定は、第一項の事業年度について準用する。
4　The provision of Article 24 paragraph 2 shall apply mutatis mutandis to the accounting period under paragraph 1.
第四十六條第一項中「一月三十一日」を「二月末日」に改め、同條第二項中「一月一日から同月三十一日まで」を「二月一日から同月末日まで」に改め、同條第四項及び第七項中「前條」を「第四十五條」に改め、同條の次に次の一條を加える。
In Article 46 paragraph 1, "January 31" shall be amended as "the end of February" ;in paragraph 2 of the same Article, "January 1 to 31" as "first to last day of February" ;and in paragraphs 4 and 7 of the same Article, "the preceding Article" shall be amended as "Article 45" ;and the following one Article shall be added next to the same Article:
（個人の減価償却資産の第二次再評価の申告）
(Return on the Second Revaluation of Individual's Depreciable Assets)
第四十六條の二　第十三條の三又は第十六條の二第一項の規定により再評価を行つた個人は、昭和二十六年九月三十日まで（第十六條の二第一項の規定により再評価を行う場合において、当該個人が相続の開始又は遺贈の事実があつたことを知つた日が同年六月一日以後であるときは、その知つた日から四月以内）に、その再評価を行つた資産について、前條第一項に規定する事項を記載した申告書を納税他の所轄税務署長に提出しなければならない。
Article 46-(2).　An individual who has made the revaluation in accordance with the provision of Article 13-(3) or Article 16-(2) paragraph 1 shall file a return stating therein matters prescribed in the provision of paragraph 1 of the preceding Article as for the revalued assets with the chief of the taxation office having jurisdiction over the place of taxpayment by September 30, 1951 (in case of revaluation under the provision of Article 16-(2) paragraph 1, if the said individual has know the fact of the succession or bequest on or after June 1 of the same year, within four months from the day on which he knew the fact).
２　第四十五條の二第二項の規定は、前項の申告書の提出について準用する。
2　The provision of Article 45-(2) paragraph 2 shall apply mutatis mutandis to the filing of the return under the preceding paragraph.
３　前條第五項及び第六項の規定は、第一項の規定により申告書を提出しなければならない個人について準用する。
3　The provisions of paragraphs 5 and 6 of the preceding Article shall apply mutatis mutandis to an individual who is required to file a return in accordance with the provision of paragraph 1.
第四十七條第一項中「一月一日から同月三十一日まで」を「二月一日から同月末日まで」に改め、同條第四項中「前條」を「第四十六條」に改める。
In Article 47 paragraph 1, "January 1 to 31" shall be amended as "the first to last day of February" ;and in paragraph 4 of the same Article "the preceding Article" shall be amended as "Article 46" .
第四十八條第一項中「第四十五條」を「第四十五條若しくは第四十五條の二」に、「第四十六條」を「第四十六條若しくは第四十六條の二」に改める。
In Article 48 paragraph 1, "Article 45" shall be amended as "Article 45 or Article 45-(2)" , and "Article 46" as "Article 46 or Article 46-(2)" .
第五十條中「第十四條第一項又は第十六條」を「第十三條の二第一項、第十三條の三、第十四條第一項、第十四條の二、第十六條又は第十六條の二第一項」に、「第四十五條又は第四十六條」を「第四十五條から第四十六條の二まで」に改める。
In Article 50, "Article 14 paragraph 1 or Article 16" shall be amended as "Article 13-(2) paragraph 1, Article 13-(3), Article 14 paragraph 1, Article 14-(2), Article 16 or Article 16-(2) paragraph 1" , and "Article 45 or Article 46" as "Article 45 to Article 46-(2) inclusive" .
第五十一條第三項を同條第四項とし、以下一項ずつ繰り下げ、同條第二項の次に次の一項を加える。
Article 51 paragraph 3 shall be made paragraph 4 of the same Article, and the numbering of the ensuing paragraphs shall be, moved down by one;and the following one paragraph shall be added next to paragraph 2 of the same Article:
３　第六條第一項又は第十四條第一項の規定により再評価を行つた減価償却資産で第十三條の二第一項又は第十四條の二の規定により再び再評価を行つたものについての再評価税の納付については、第六條第一項又は第十四條第一項の規定による再評価に係る再評価税額及び第十三條の二第一項又は第十四條の二の規定による再評価に係る再評価税額につき各別に第一項の規定を適用する。
3　With respect to the payment of the revaluation tax for the depreciable assets which were revalued in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1, and have been revalued again in accordance with the provisions of Article 13-(2) paragraph 1 or Article 14-(2), the provision of paragraph 1 shall apply respectively to the revaluation tax amount under the revaluation made in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1 and to the revaluation tax amount under the revaluation made in accordance with the provisions of Article 13-(2) paragraph 1 or Article 14-(2).
第五十二條第一項中「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に改め、同條第二項中「当該財産が株式であるときは、その拂込金額」を「当該財産が株式であるときは、第九條第五項に規定する価額」に、「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に、「再評価積立金の額の四分の三」を「同項に規定する再評価積立金の資本への組入れの限度額」に改める。
In Article 52 paragraph 1, "December 31, 1954" shall be amended as "December 31, 1955" ;and in paragraph 2 of the same Article, "the paid-up amount, in case the property concerned is the shares" shall be amended as "the value as provided for in Article 9 paragraph 5, in case the property concerned is the shares" , "December 31, 1954" as "December 31, 1955" , and "which has transferred the amount equivalent to 75% of the revaluation reserves in capital in accordance with the provision of Article 109 paragraph 1" as "which has in accordance with the provision of Article 109 paragraph 1, transferred to the capital the revaluation reserve of the amount equivalent to the limit amount of revaluation reserves as transferable into the capital" .
第五十三條第一項中「一月一日から同月三十一日まで」を「二月一日から同月末日まで」に改め、同條第二項中「前項」を「前二項」に、「同項の規定」を「これらの規定」に、「一月一日から同月三十一日まで」を「二月一日から同月末日まで」に改め、同項を同條第三項とし、同條第三項中「第十六條」を「第十六條又は第十六條の二第一項」に、「又は第五項」を「若しくは第五項又は第四十六條の二第一項」に改め、同項を同條第四項とし、同條第四項中「第四十六條第六項の規定により」を「第四十六條第六項（第四十六條の二第三項において準用する場合を含む。以下この條において同じ。）の規定により」に、「前三項」を「前四項」に改め、同項を同條第五項とし、同條第一項の次に次の一項を加える。
In Article 53 paragraph 1, "1st to 31st of January" shall be amended as "first to last day of February" ;and in paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "the preceding two paragraphs" , "the provision of the same paragraph" as "these provisions" , and "1st to 31st of January" as "first to the last day of February" , and the same paragraph shall be made paragraph 3 of the same Article;and in paragraph 3 of the same Article, "Article 16" shall be amended as "Article 16 or Article 16-(2) paragraph 1" , "or paragraph 5" as "or paragraph 5 or Article 46-(2) paragraph 1" , and the same paragraph shall be made paragraph 4 of the same Article;and in paragraph 4 of the same Article, "in accordance with the provision of Article 46 paragraph 6" shall be amended as "in accordance with the provision of Article 46 paragraph 6 (including the case where this provision applies mutatis mutandis in Article 46-(2) paragraph 3;hereinafter the same in this Article)" , and "the preceding three paragraphs" as "the preceding four paragraphs" , and the same paragraph shall be made paragraph 5 of the same Article;and the following one paragraph shall be added next to paragraph 1 of the same Article:
２　第十三條の三の規定により減価償却資産について再評価を行つた個人は、当該資産についての再評価税額の五分の一に相当する金額の再評価税を、昭和二十七年から五年間、毎年二月一日から同月末日までの間において、国に納付しなければならない。
2　An individual who has made revaluation with regard to this depreciable assets in accordance with the provision of Article 13-(3) shall pay to the Government the revaluation tax equal to 20% of the revaluation tax on the assets concerned within the term from first to last day of February of each year for five years from 1952.
第五十五條第二項中「第五十三條第一項」を「第五十三條第一項若しくは第二項」に、「第五十一條第三項」を「第五十一條第四項」に、「第五十三條第二項」を「第五十三條第三項」に改め、同條に次の一項を加える。
In Article 55 paragraph 2, "Article 53 paragraph 1" shall be amended as "Article 53 paragraph 1 or paragraph 2" , "Article 51 paragraph 3" as "Article 51 paragraph 4" , "Article 53 paragraph 2" as "Article 53 paragraph 3" ;and the following one paragraph shall be added to the same Article:
３　第六條第一項、第八條第一項又は第十四條第一項の規定により再評価を行つた減価償却資産で第十三條の二第一項、第十三條の三又は第十四條の二の規定により再び再評価を行つたものについて第四十八條の規定による修正申告書の提出に因り増加した税額の再評価税の納付については、第六條第一項、第八條第一項、又は第十四條第一項の規定による再評価に係る再評価税額及び第十三條の二第一項、第十三條の三又は第十四條の二の規定による再評価に係る再評価税額につき各別に前項の規定を適用する。
3　With respect to the payment of the increased revaluation tax amount due to the fact that the revised return under the provisions of Article 48 has been filed relating to the depreciable assets which were revalued in accordance with the provision of Article 6 paragraph 1, Article 8 paragraph 1 or Article 14 paragraph 1 and have been revalued again in accordance with the provisions of Article 13-(2) paragraph 1, Article 13-(3) or Article 14-(2), the provision of the preceding paragraph shall apply respectively to the revaluation tax amount on the revaluation made under Article 6 paragraph 1, Article 8 paragraph 1 or Article 14 paragraph 1 and to the revaluation tax amount on the revaluation made under Article 13-(2) paragraph 1, Article 13-(3) or Article 14-(2).
第五十六條第三項中「前二項」を「前三項」に、「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に改め、同項を同條第四項とし、以下同條第六項までを一項ずつ繰り下げ、同條第七項中「第一項から第五項まで」を「第一項、第二項及び第四項から第六項まで」に改め、同項を同條第八項とし、同條第二項の次に次の一項を加える。
In Article 56 paragraph 3, "the preceding two paragraphs" shall be amended as "the preceding three paragraphs" , and "December 31, 1954" as "December 31, 1955" ;the same paragraph shall be made paragraph 4 of the same Article;the numbering of the subsequent paragraphs to paragraph 6 of the same Article shall be moved down by one;in paragraph 7 of the same Article, "paragraphs 1 to 5 inclusive" shall be amended as "paragraph 1, paragraph 2 and paragraphs 4 to 6 inclusive" ;and the same paragraph shall be made paragraph 8 of the same Article, and the following one paragraph shall be added next to paragraph 2 of the same Article:
３　第六條第一項又は第十四條第一項の規定により減価償却資産について再評価を行つた法人が第十三條の二第一項又は第十四條の二の規定により減価償却資産について再び再評価を行つた場合においては、第六條第一項又は第十四條第一項の規定による再評価に係る再評価税額と第十三條の二第一項又は第十四條の二の規定による再評価に係る再評価税額との合計額について前二項の規定を適用する。
3　In case a corporation which already revalued its depreciable assets in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1 has revalued its depreciable assets again in accordance with the provisions of Article 13-(2) paragraph 1 or Article 14-(2), the provisions of the preceding two paragraphs shall apply to the total amount of revaluation tax on the revaluation made under the provision of Article 6 paragraph 1 or Article 14 paragraph 1 and revaluation tax on the revaluation made under the provision of Article 13-(2) paragraph 1 or Article 14-(2).
第五十七條第四項中「（再評価を行わない資産については、行つた場合に再評価日となる日）」を「（当該法人について再評価日が二以上あるときは、その最初の再評価日）」に改め、「同項各号に掲げる金額を加算した額」の下に「。以下第百四條において同じ。」を加える。
In Article 57 paragraph 4, "(as for the assets which are not to be revalued, the day which is to be the revaluation date if the assets are revalued)" shall be amended as "(if such corporation has two or more revaluation dates, the first revaluation date)" , and ";hereinafter the same in Article 104" shall be added next to "or added by the amount enumerated in each item of Article 40 paragraph 2, if the assets are subject to the provision of the same paragraph" .
第五十八條第一項中「第五十三條第一項」の下に「又は第二項」を加え、「一月一日から同月三十一日まで」を「二月一日から同月末日まで」に改め、同條第二項中「第五十三條第一項」の下に「又は第二項」を加え、「一月一日から同月三十一日まで」を「二月一日から同月末日まで」に、「同項の規定」を「これらの規定」に改め、同條第三項中「前二項」を「前三項」に、「昭和三十一年」を「昭和三十二年」に改め、同項を同條第四項とし、同條第四項中「第二十六條の四」を「第二十六條の三」に改め、同項を同條第五項とし、同條第五項中「一月一日から同月三十一日まで」を「二月一日から同月末日まで」に改め、「第五十三條第一項」の下に「又は第二項」を加え、同項を同條第六項とし、同條第六項中「第五十六條第六項」を「第五十六條第七項」に改め、同項を同條第七項とし、同條第二項の次に次の一項を加える。
In Article 58 paragraph 1, "or paragraph 2" shall be added next to "Article 53 paragraph 1" , and "from 1 to 31 of January" shall be amended as "from the first to the last day of February" ;and in paragraph 2 of the same Article, "or paragraph 2" shall be added next to "Article 53 paragraph 1" , "from 1 to 31 of January" shall be amended as "from the first to the last day of February" , and "the provision of the same paragraph" as "these provisions" ;and in paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "the preceding three paragraphs" , and "1956" as "1957" , and the same paragraph shall be made paragraph 4 of the same Article;and in paragraph 4 of the same Article, "Article 26-(4)" shall be amended as "Article 26-(3)" , and the same paragraph shall be made paragraph 5 of the same Article;and in paragraph 5 of the same Article, "from 1 to 31 of January" shall be amended as "from the first to the last day of February" , "or paragraph 2" shall be added next to "Article 53 paragraph 1" , and the same paragraph shall be made paragraph 6 of the same Article;and in paragraph 6 of the same Article, "Article 56 paragraph 6" shall be amended as "Article 56 paragraph 7" , and the same paragraph shall be made paragraph 7 of the same Article;and the following one paragraph shall be added next to paragraph 2 of the same Article:
３　第八條第一項の規定により再評価を行つた個人が第十三條の三の規定により再び再評価を行つた場合においては、第八條第一項の規定による再評価に係る再評価税額と第十三條の三の規定による再評価に係る再評価税額との合計額について前二項の規定を適用する。
3　In case an individual who already revalued his assets in accordance with the provision of Article 8 paragraph 1 has revalued his assets again in accordance with the provision of Article 13-(3), the provisions of the preceding two paragraphs shall apply to the total amount of revaluation tax on the revaluation made under the provision of Article 8 paragraph 1 and revaluation tax on the revaluation made under the provision of Article 13-(3).
第五十九條第二項中「償却範囲額を」を「償却額を」に、「（再評価を行わない資産については、行つた場合に再評価日となる日）」を「（当該個人について再評価日が二以上あるときは、その最初の再評価日）」に改める。
In Article 59 paragraph 2, "the amount of depreciable limit" shall be amended as the "depreciable amount" , and "(as to the assets which are not to be revalued, the day which is to be the revaluation date if the assets are revalued)" shall be amended as "(if such individual has two or more revaluation dates, the first revaluation date)" .
第六十條第一項及び第二項中「第五十三條第二項若しくは第三項」を「第五十三條第三項若しくは第四項」に改める。
In Article 60 paragraphs 1 and 2, "Article 53 paragraph 2 or paragraph 3" shall be amended as "Article 53 paragraph 3 or paragraph 4" .
第六十一條中「第百九條の規定により昭和二十八年一月一日における再評価積立金の額の四分の三」を「第百九條第一項の規定により同項に規定する再評価積立金の資本への組入れの限度額」に改める。
In Article 61, "the corporation transferred to the capital the revaluation reserves equal to 75% of the revaluation reserves as of January 1, 1953 in accordance with the provision of Article 109" shall be amended as "the corporation has, in accordance with the provision of Article 109 paragraph 1, transferred to the capital the amount of the revaluation reserves equipment to the limit amount of the revaluation reserves provided for in the same paragraph as transferable into capital" .
第六十二條第一項中「第五十一條第三項」を「第五十一條第四項」に改め、同條第二項中「第五十三條第二項」を「第五十三條第三項」に改める。
In Article 62 paragraph 1, "Article 51 paragraph 3" shall be amended as "Article 51 paragraph 4" ;and in paragraph 2 of the same Article, "Article 53 paragraph 2" shall be amended as "Article 53 paragraph 3" .
第六十五條第一号中「第四十五條、第四十六條」を「第四十五條から第四十六條の二まで」に改める。
In Article 65 item (1), "Article 45, Article 46" shall be amended as "Article 45 to Article 46-(2) inclusive" .
第六十七條中「同條第二号」の下に「又は第三号」を、「その再評価額」及び「前條の規定による決定に係る再評価額」の下に「、再評価差額又は再評価税額」を加える。
In Article 67, "or item (3)" shall be added next to "item (2)" , and ", revaluation profit or revaluation tax" next to "its revaluation amount" and to "the revaluation amount" respectively.
第七十條中「第四十五條又は第四十六條」を「第四十五條から第四十六條の二まで」に、「昭和二十六年十二月三十一日」を「昭和二十七年十二月三十一日」に、「昭和二十五年十二月三十一日」を「昭和二十六年十二月三十一日」に改める。
In Article 70, "Article 45 or Article 46" shall be amended as "Article 45 to Article 46-(2) inclusive" , "December 31, 1951" as "December 31, 1952" , and "December 31, 1950" as "December 31, 1951" .
第七十三條第二項中「第十四條第一項又は第十六條」を「第十三條の二第一項、第十三條の三、第十四條第一項、第十四條の二、第十六條又は第十六條の二第一項」に改める。
In Article 73 paragraph 2, "Article 14 paragraph 1 or Article 16" shall be amended as "Article 13-(2) paragraph 1, Article 13-(3), Article 14 paragraph 1, Article 14-(2), Article 16 or Article 16-(2) paragraph 1" .
第七十七條第一項第一号中「第五十三條第二項若しくは第三項」を「第五十三條第三項若しくは第四項」に改め、同項第二号中「第五十一條第一項若しくは第三項」を「第五十一條第一項若しくは第四項」に、「第五十三條第一項若しくは第二項」を「第五十三條第一項から第三項まで」に改める。
In Article 77 paragraph 1 item (1), "Article 53 paragraph 2, paragraph 3" shall be amended as "Article 53 paragraph 3 or paragraph 4;and in item (2) of the Same paragraph" , "Article 51 paragraph 1 or paragraph 3" shall be amended as "Article 51 paragraph 1 or paragraph 4" , and "Article 53 paragraph 1 or paragraph 2" as "Article 53 paragraphs 1 to 3 inclusive" .
第七十九條第一項中「第五十一條第三項」を「第五十一條第四項」に、「第五十三條第二項」を「第五十三條第三項」に、「第五十六條第五項」を「第五十六條第六項」に、「第五十八條第五項」を「第五十八條第六項」に改める。
In Article 79 paragraph 1, "Article 51 paragraph 3" shall be amended as "Article 51 paragraph 4" , Article 53 paragraph 2 "as" Article 53 paragraph 3 "," Article 56 paragraph 5 "as" Article 56 paragraph 6 ", and" Article_58 paragraph 5 "as" Article 58 paragraph 6".
第八十一條中「第五十六條第六項」を「第五十六條第七項」に、「第五十八條第六項」を「第五十八條第七項」に改める。
In Article 81, "Article 56 paragraph 6" shall be amended as "Article 56 paragraph 7" , and "Article 58 paragraph 6" as "Article 58 paragraph 7" .
第八十五條第一項及び第三項中「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に改める。
In Article 85 paragraph 1 and paragraph 3, "December 31, 1954" shall be amended as "December 31, 1955" .
第八十六條中「第五十三條第二項」を「第五十三條第三項」に改める。
In Article 86, "Article 53 paragraph 2" shall be amended as "Article 53 paragraph 3" .
第八十八條第一項及び第二項中「第五十三條第二項から第四項まで」を「第五十三條第三項から第五項まで」に改める。
In Article 88 paragraph 1 and paragraph 2, "Article 53 paragraphs 2 to 4 inclusive" shall be amended as "Article 53 paragraphs 3 to 5 inclusive" .
第九十七條第一項中「第四十五條」の下に「又は第四十五條の二」を加え、同條第二項中「同法第四百五十八條第二項、」を削る。
In Article 97 paragraph 1, "or Article 45-(2)" shall be added next to "Article 45" ;and in paragraph 2 of the same Article, "Article 458 paragraph 2 of the same Law," shall be deleted.
第九十八條第一項中「同法第四百五十八條第二項、」を削る。
In Article 98 paragraph 1, "Article 458 paragraph 2 of the same Law," shall be deleted.
第九十九條に次の一項を加える。
The following one paragraph shall be added to Article 99:
２　商法第二百八十八條ノ二第三号（有限会社法第四十六條第一項において準用する場合を含む。以下同じ。）の規定は、法人の再評価差額については適用しない。
2　The provision of Article 288-(2) item (3) of the Commercial Code (including the case where this provision applies mutatis mutandis in Article 46 paragraph 1 of the Limited Company Law;hereinafter the same) shall not apply to the revaluation profits of corporation.
第百條第三項中「前二項」を「前三項」に改め、同項を同條第四項とし、同條第二項の次に次の一項を加える。
In Article 100 paragraph 3, "the preceding two paragraphs" shall be amended as "the preceding three paragraphs" , and the same paragraph shall be made paragraph 4 of the same Article;and the following one paragraph shall be added next to paragraph 2 of the same Article:
３　企業再建整備法の規定による仮勘定を設けている会社が第六條第一項又は第十四條第一項の規定により再評価を行つた資産について第十三條の二第一項又は第十四條の二の規定により再び再評価を行つた場合において、既に前項の規定により当該資産について仮勘定として貸借対照表の負債の部に計上した金額があるときは、当該金額を当該資産について同法に規定する特別損失の計算上同法第三條第一号に掲げる金額として計上した金額から控除した金額を同号に掲げる金額として計上した金額とみなして、前項の規定を適用する。
3　In case a company which opened a suspense account as provided for in the provisions of the Enterprise Reconstruction and Reorganization Law has been revalued again in accordance with the provision of Article 13-(2) paragraph 1 or Article 14-(2) as to the assets already revalued in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1, if some amount of money for such assets was already recorded on the liabilities side of the balance sheet as a suspense account in accordance with the provision of the preceding paragraph, the preceding paragraph shall apply on the presumption that the sum counted as the amount enumerated in Article 3 item (1) of the same Law in computing the special loss as referred to in the same Law, with regard to the assets concerned, minus the amount of money already recorded is the sum counted as the amount enumerated in the same item.
第百一條第一項中「当該再評価に係る再評価差額」の下に「から当該再評価に係る再評価税額（利子税額、過少申告加算税額、過少納付加算税額、無申告加算税額、重加算税額及び国税徴收法の規定による延滯加算税額を除く。以下この條、第百七條、第百九條及び第百十二條において同じ。）を控除した金額の範囲内において、その再評価差額」を加え、同條第二項中「当該再評価に係る再評価差額」の下に「から当該再評価に係る再評価税額を控除した金額に相当する再評価差額」を加える。
In Article 101 paragraph 1, "within the limit of such revaluation profits minus the revaluation tax (excluding interest on delinquent tax, negligence declaration additional tax, negligence payment additional tax, non-filing additional tax, heavy additional tax and delinquent additional tax as provided for by the National Tax Collection Law;hereinafter the same in this Article, Article 107, Article 109 and Article 112) due to the revaluation concerned" shall be added next to "the revaluation profits due to the revaluation concerned" ;and in paragraph 2 of the same Article, "minus the revaluation tax due to the revaluation concerned" shall be added next to "the revaluation profits due to the revaluation concerned" .
第百二條中「（再評価日において清算中の法人を除く。）」を削る。
In Article 102, "(excluding a corporation in liquidation at the revaluation date)" shall be deleted.
第百四條第一項中「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に改め、「再評価日の直前」の下に「（再評価を二回行つた資産については、その最初の再評価の再評価日の直前。以下この條において同じ。）」を、「贈與した時における当該資産の帳簿価額」の下に「（当該資産について再評価日後減価償却をした場合において、その償却額のうちに法人税法の規定による所得の計算上損金に算入されなかつた金額又は算入されるべきでなかつた金額があるときは、当該金額を加算した額）」を加え、同條第二項中「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に改める。
In Article 104 paragraph 1, "December 31, 1954" shall be amended as "December 31, 1955" , "(as to the assets which were revalued twice, just prior to the first revaluation date;hereinafter the same in this Article)" shall be added next to "just prior to the revaluation date" , and "(in case of the depreciation on such assets after the revaluation date, if the depreciation charges involve some amount of money which has not been counted or should not have been counted into business expenses in computing the income under the provisions of the Corporation Tax Law, the book value plus such amount)" shall be added next to "the book value of such assets at the time of gift" ;and in paragraph 2 of the same Article, "December 31, 1954" shall be amended as "December 31, 1955" .
第百五條第一項及び第三項並びに第百六條第一項及び第二項中「昭和二十九年十二月三十一日」を「昭和三十年十二月三十一日」に改める。
In Article 105 paragraph 1 and paragraph 3 as well as Article 106 paragraph 1 and paragraph 2, "December 31, 1954" shall be amended as "December 31, 1955" .
第百七條第一項中「左の各号」の下に「（金融機関再建整備法の規定による調整勘定を設けている金融機関の再評価積立金については、第一号及び第三号）」を加え、同項第三号中「損失をてん補する場合」を「再評価積立金の額から当該法人の納付すべき再評価税額を控除した金額の範囲内において損失をてん補する場合」に改め、同項第四号を次のように改める。
In Article 107 paragraph 1, "(as for the revaluation reserves of a financial institution which has opened the adjustment account under the provisions of the Financial Institutions Reconstruction and Reorganization Law, items (1) and (3))" shall be added next to "each of the following items" ;and in item (3) of the same paragraph, "for the recovery of losses" shall be amended as "to recover losses to the extent of the revaluation reserves minus amount of revaluation tax to be paid by such corporation" ;and item (4) of the same paragraph shall be amended as follows:
四　解散した法人が残余財産を分配する場合
(4)　Where a corporation which has been dissolved distributes its residual property;
五　退社又は脱退に因り出資の持分の拂戻をする場合
(5)　Where the equity of investment is refunded due to the retirement or secession.
同條に次の一項を加える。
The following one paragraph shall be added to the same Article:
３　金融機関再建整備法の規定による調整勘定を設けている金融機関の再評価積立金の取りくずしに関しては、この法律に定めるものの外、別に法律で定める。
3　As for the reduction of revaluation reserves of a financial institution which has opened the adjustment account under the provisions of the Financial Institutions Reconstruction and Reorganization Law, the matters other than those prescribed by this Law shall be provided for by law separately.
第百九條第二項中「前項」を「第一項」に改め、同項を同條第三項とし、同條第一項を次のように改める。
In Article 109 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" , and the same paragraph shall be made paragraph 3 of the same Article;and paragraph 1 of the same Article shall be amended as follows:
法人は、第百二條の規定により再評価積立金として積み立てた金額からその納付すべき再評価税額を控除した金額の四分の三に相当する金額（当該法人がその納付すべき再評価税を完納したときは、昭和二十八年一月一日以後においては、その再評価積立金の全額）の範囲内において再評価積立金を資本に組み入れることができる。
A corporation may transfer its revaluation reserves into capital to the extent of the amount equivalent to 75% of its reserves set aside as the revaluation reserves under the provision of Article 102 minus the revaluation tax due (if such corporation has paid its revaluation tax in full, whole amount of revaluation reserves, but as from January 1, 1953).
２　前項の規定は、金融機関再建整備法の規定による調整勘定を設けている金融機関については適用しない。
2　The provision of the preceding paragraph shall not apply to a financial institution which has opened the adjustment account under the provisions of the Financial Institutions Reconstruction and Reorganization Law.
第百十條の次に次の一條を加える。
The following one Article shall be added next to Article 110:
（資産の評価損及び評価益についての商法の特例）
(Exception to the Commercial Code concerning the Appraisal Profit and Loss of Assets)
第百十條の二　会社が再評価を行つた資産について帳簿価額の減額をした場合において、第百四條第二項又は第百五條第三項の規定により再評価積立金を取りくずしたときは、その取りくずした金額に相当する金額の資産の評価損は、商法第二百八十八條ノ二第三号の規定の適用については、同号の評価損に算入しない。
Article 110-(2).　In case a corporation reduced the book value of the assets already revalued, if it has reduced its revaluation reserves in accordance with the provision of Article 104 paragraph 2 or Article 105 paragraph 3, the appraisal loss of the assets equivalent to amount thus reduces shall not be included into the depreciation in value due to revaluation under Article 288-(2) item (3) of the Commercial Code, in applying the provision of the same item.
２　会社が再評価を行つた株式について帳簿価額の増額をした場合において、第百六條第二項の規定により再評価積立金に組み入れた金額があるときは、その組み入れた金額に相当する金額の資産の評価益は、商法第二百八十八條ノ二第三号の規定の適用については、同号の評価益に算入しない。
2　In case a corporation increased the book value of the share of stock already revalued, if it has transferred some amount of money into the revaluation reserves in accordance with the provision of Article 106 paragraph 2, the appraisal profit of the assets equivalent to the amount thus transferred shall not be included into the appreciation in value due to revaluation under Article 288-(2) item (3) of the Commercial Code, in applying the provision of the same item.
第百十二條第一項を次のように改める。
Article 112 paragraph 1 shall be amended as follows:
再評価積立金を貸借対照表の負債の部に計上している会社についての商法第二百九十七條の規定の適用については、第四十五條の規定による申告書（第十三條の二第一項又は第十四條の二の規定による再評価に係る再評価積立金については、第四十五條の二の規定による申告書）を提出した後においては、再評価積立金の額からその納付すべき再評価税額を控除した金額の四分の三に相当する金額を同法第二百九十七條の資本及び準備金の総額に算入する。
In Applying the provision of Article 297 of the Commercial Code to a company which recorded its revaluation reserves on the liabilities side of the balance sheet, the amount equivalent to 75% of its revaluation reserves minus its revaluation tax due shall be included into the total amount of the stated capital and the reserve fund under Article 297 of the Commercial Code, after the return under Article 45 (as to the revaluation reserves due to the revaluation made under the provision of Article 13-(2) paragraph 1 or Article 14-(2), the return under Article 45-(2)) was filed.
同條第二項中「特別の法令」の下に「（銀行等の債券発行等に関する法律を除く。）」を加え、同條第五項中「資本の総額」を「資本及び準備金の総額」に改める。
In paragraph 2 of the same Article, "(excluding the Law concerning the Issuance of Bonds, Etc. by Banks, Etc.)" shall be added next to "the special Law and Ordinance" ;and in paragraph 5 of the same Article, "total amount of capital" shall be amended as "total amount of the stated capital and the reserve fund" .
第百十九條の見出し中「配当」を削り、同條に次の一項を加える。
In the heading of Article 119, "dividend" shall be deleted;and the following one paragraph shall be added to the same Article:
２　前項の場合において、法人が当該資本への組入れに因り株式を発行したときは、当該法人の株式を有する者が取得した当該発行に係る株式の価額は、その者のその取得の日を含む事業年度又は年の法人税法又は所得税法の規定による所得の計算上益金又は総收入金額に算入しない。
2　In the case under the preceding paragraph, if the corporation has issued stocks by transfer in the capital concerned, the value of the share thus issued and acquired by a person who owns the share of such corporation shall not be included into the profits or gross receipts of such person, in computing the income for the accounting period or calendar year covering the day of the acquisition under the provisions of the Corporation Tax Law or the Income Tax Law.
第百二十一條第二項中「再評価額の百分の九十に相当する金額」を「再評価額（再評価を二回行つた資産については、その最後の再評価に係る再評価額）の百分の九十に相当する金額（有形減価償却資産で、当該資産について再評価を行わない場合において法人税法又は所得税法の規定による所得の計算上損金又は必要な経費に算入される償却額の累計額が当該資産の取得価額又は製作価額の百分の九十に相当する金額以外の金額であるものについては、当該資産の再評価額に大蔵省令で定める割合を乘じて算出した金額）」に改める。
In Article 121 paragraph 2, "the amount equivalent to 90% of the revaluation amount" shall be amended as "the amount equivalent to 90%(as to the tangible depreciable assets of which total sum of depreciation charges to be counted in business expense or necessary expenses in computing the income under the provisions of the Corporation Tax Law or the Income Tax Law, in case revaluation has not been made with regard to the said assets, is the amount other than the amount equivalent to 90% of the cost of acquisition or the manufacturing cost of such assets, the amount computed by multiplying the revaluation amount of such assets by the ratio fixed by Ministry of Finance Ordinance) of the revaluation amount (as for the assets revalued twice, the revaluation amount due to the last revaluation)" .
第百二十五條中「第四十五條又は第四十六條」を「第四十五條から第四十六條の二まで」に改める。
In Article 125, "Article 45 or Article 46" shall be amended as "Article 45 to Article 46-(2) inclusive" .
附則第十三項中「再評価税額」の下に「及び第百四條又は第百五條の規定により再評価積立金を取りくずした金額」を加える。
In paragraph 13 of the Supplementary Provisions, "and the amount deducted from the revaluation reserves under the provisions of Article 104 or Article 105" shall be added next to "the revaluation tax to be paid" .
附　則
Supplementary Provisions:
１　この法律は、公布の日から施行する。但し、第九條、第十五條、第二十三條、第四十三條、第五十二條第二項（第九條第五項の改正規定に関する部分に限る。）、第九十七條第二項、第九十八條第一項、第九十九條第二項、第百九條第一項、第百十條の二及び第百十二條の改正規定は、商法の一部を改正する法律（昭和二十五年法律第百六十七号）施行の日から施行し、第二章及び第三章に係る改正規定（第九條、第十五條及び第二十三條の改正規定を除く。）は、昭和二十六年一月一日から適用する。
1　This Law shall come into force as from the day of its promulgation; provided that, the amended provisions of Article 9, Article 15, Article 23, Article 43, Article 52 paragraph 2 (limited to the part having connection with the amended provision of Article 9 paragraph 5), Article 97 paragraph 2, Article 98 paragraph 1, Article 99 paragraph 2, Article 109 paragraph 1, Article 110-(2) and Article 112 shall come into force as from the enforcement day of the Law for Partial Amendments to the Commercial Code (Law No.167 of 1950) and the amended provisions as to Chapter II and Chapter III (excluding the amended provisions of Article 9, Article 15 and Article 23) shall apply as from January 1, 1951.
２　改正前の資産再評価法第九十七條第二項、第九十八條第一項及び第百十二條の規定は、株式合資会社については、これらの規定に係る改正規定施行後も、当分の間、なお、その効力を有する。
2　The provisions of Article 97 paragraph 2, Article 98 paragraph 1 and Article 112 of the Assets Revaluation Law before amendments shall, with respect to the limited joint stock partnership, be effective for the time being even after the enforcement of the amended provisions as to these provisions.
３　この法律施行前に解散した法人で資産再評価法第六條第一項又は第十四條第一項の規定により再評価を行つたものは、当該再評価に係る再評価差額から同法第百一條の規定により損失のてん補又は第二会社特別勘定の償却に充てた金額及びこの法律施行前に納付した再評価税額を控除した残額をこの法律施行の日において再評価積立金として積み立てなければならない。但し、この法律の施行前に残余財産の分配をした場合におけるその分配金額のうち当該残額に対応する部分の金額については、この限りでない。
3　A corporation which was dissolved prior to the enforcement of this Law and which made revaluation in accordance with the provision of Article 6 paragraph 1 or Article 14 paragraph 1 of the Assets Revaluation Law shall set aside as the revaluation reserves, the balance after the deduction of the amount appropriated for the recovery of losses or for the write-off of second company special account under the provisions of Article 101 of the same Law and of the amount of revaluation tax paid prior to the enforcement of this Law from the revaluation profit due to the said revaluation at the enforcement day of this Law; provided that, the same shall not apply, in case the distribution of the residual assets has been made prior to the enforcement of this Law, to the amount corresponding to the said balance out of such distributed amount.
４　改正後の資産再評価法第四十六條の二の規定により相続人が昭和二十六年九月三十日までに申告書を提出しなければならない場合においては、当該相続人が所得税法（昭和二十二年法律第二十七号）第二十九條第一項又は相続税法（昭和二十五年法律第七十三号）第二十七條第一項の規定により提出する申告書の提出期限は、これらの規定にかかわらず、同日までとする。
4　In case a successor is required to file a return by September 30, 1951 in accordance with the provision of Article 46-(2) of the amended Assets Revaluation Law, the due date of filing his return under the provision of Article 29 paragraph 1 of the Income Tax Law (Law No.27 of 1947) or Article 27 paragraph 1 of the Accessions Tax Law (Law No.73 of 1950) shall be the same date, notwithstanding these provisions.
５　租税特別措置法（昭和二十一年法律第十五号）の一部を次のように改正する。
5　The Special Taxation Measures Law (Law No.15 of 1946) shall be partially amended as follows:
第十條に次の一項を加える。
The following one paragraph shall be added to Article 10:
法人が資産再評価法第百九條の規定により再評価積立金を資本に組み入れた場合における資本増加の登記についての登録税の税率は、その資本への組入れに因り増加した資本の金額については、登録税法第六條第一項第四号の規定にかかわらず、千分の一・五とする。
In case a corporation transferred its revaluation reserves into capital in accordance with the provisions of Article 109 of the Assets Revaluation Law, the rate of registration tax as to registration of increase in capital shall be 0.15% as for the capital increased due to such transfer into capital notwithstanding the provision of Article 6 paragraph 1 item 4 of the Registration Tax Law.
６　連合国財産の返還等に関する政令（昭和二十六年政令第六号）の一部を次のように改正する。
6　The Cabinet Order concerning Restoration Etc. of United Nations Property (Cabinet Order No.6 of 1951) shall be partially amended as follows:
第三十二條第六項中「第四十二條第四項」を「第四十二條第六項」に改める。
In Article 32 paragraph 6, "Article 42 paragraph 4" shall be amended as "Article 42 paragraph 6" .
大蔵大臣　池田勇人
Minister of Finance　IKEDA Hayato
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru