Article 5-(6).　If a corporation filing its return on blue form (meaning blue return as provided for in Article 25 paragraph 1 of the Corporation Tax Law;hereinafter the same in this Article and Article 5-(8)) has acquired such machines and other equipments as have not been used for the business after the production thereof or has produced machines and others and has used them for the business since the opening day of accounting periods closing on or after April 1, 1951, the limit of depreciation of such machines and others computed in accordance with the provisions of the Corporation Tax Law and orders issued thereunder for each accounting period covering a day which is within three years from the date on which such machines and others have been put to use shall be an amount corresponding to 150%(if there is a deficit amount of depreciation as provided for in these provisions, the amount obtained by adding thereto an amount corresponding to the said deficit amount of depreciation) of the limit of depreciation (if there is a deficit amount of depreciation as provided for in these provisions, the amount obtained by deducting therefrom an amount corresponding to the said deficit amount of depreciation) computed in accordance with these provisions for not more than three years from such date.

Article 5-(7).　If an individual filing its blue return has, in order to prepare against any loss which may be caused by the decline of the values of the assets to be inventoried as provided for in Article 10-(3) of the Income Tax Law (hereinafter referred to as "the inventory assets" in this Article), transferred, each year, into the price fluctuation reserve account, an amount not exceeding the amount obtained by adding the excess amount in the case where the total of the book values given to the inventory assets, other than securities, owned by the said individual on December 31 of the year concerned, exceeds the total of the amounts corresponding to 90% of the values of the said assets at the same date, to the excess amount in the case where the total of the book values given to the securities (excluding national bonds) provided, for in Article 2 paragraphs 1 and 2 of the Securities and Exchanges Law, which are the inventory assets owned by the individual at the same date, exceeds the total of the amounts corresponding to 95%, (90%, as for joint stock shares) of the values of the said securities at the same date (average amounts of daily final values in the course of December in the year concerned, which were made public in accordance with the provision of Article 122 paragraph 2 of the Securities and Exchanges Law, as for those listed on a securities exchange)(hereinafter referred to as "the amount of transfer limit" ), the said transfer amount shall be included in the necessary expenses for the purpose of computing the business income of the year when such transfer has been made.

Article 5-(8).　If a corporation filing its blue return has, in order to prepare against any loss which may be caused by the values of the assets to be inventoried as provided for in Article 9-(7) of the Corporation Tax Law (hereinafter referred to as "the inventory assets" in this Article) or the securities provided for in Article 2 paragraphs 1 and 2 of the Securities and Exchanges Law (excluding national bond;hereinafter referred to as "the securities" in this Article), transferred into the price fluctuation reserve account, in each accounting period (excluding the period, covering the day of dissolution or amalgamation, of the corporation which has closed to exist due to dissolution or amalgamation), an amount not exceeding the amount obtained by adding the excess amount in the case where the total of book values given to the inventory assets owned by the said corporation at the closing date of the said accounting period exceeds the total of the amount corresponding to 90% of the values of the said assets at the same date, to the excess amount in the case where the total of book values given to the securities owned by the said corporation at the same date exceeds the total amount corresponding to 95%(90%, as for the joint stock shares) of the values of the said securities at the same date (the average amounts of daily final values of the said securities in the course of one month prior to the same date, as for those listed on a securities exchange), (hereinafter referred to as "the amount of transfer limit" in this Article), the said transfer amount shall be inclused in the business expenses for the purpose of computing the income under the Corporation Tax Law in the accounting period in which such transfer has been made.

Article 16.　In cases where land expropriation has been made in accordance with the Land Improvement Law as to land or right to land owned by an individual or where a land exchange disposition or exchange has taken place as to the land or right to the land concerned, as a result that a land adjustment has been executed in accordance with the Special City Planning Law or the City Planning Law, or a land improvement has been executed in accordance with the Land Improvement Law, if other land or right to land has been acquired in exchange for the land or right to land concerned (including the case where land or right to land has been acquired together with the in compensation money or clearing money), the land or right to the land concerned, excluding that subjected to application of the provision of Article 14 paragraph 1 or paragraph 2, shall be deemed not to have been transferred, for the application of the provision of Article 9 paragraph 1 of the Income Tax Law or Article 9 paragraph 1 of the Assets Revaluation Law.

Article 17.　With respect to the gift or bequest to the State or the local public body, the provision of Article 5-(2) paragraph 1 of the Income Tax Law and Article 8 paragraph 2 and Article 9 paragraph 1 of the Assets Revaluation Law shall not apply thereto.

Article 18.　The provision of Article 19 paragraphs 1 and 2 of the Law for Temporary Exceptions to the Income Tax Law shall not apply to the income from the dividend of profit or the distribution of surplus paid for stocks or investments which are involved in the trust property of securities investment trust accepted by the trust company (including banks engaged in trust business;hereinafter the same).