(1) Where a domestic corporation appropriates a reserve fund referred to in the Act on Restriction on Special Cases concerning Taxation in the tax settlement invoice and disposes of the amount as the profits accruing during the relevant business year, such amount shall be included in deductible expenses for the relevant business year, deeming that the amount is appropriated as deductible expenses when the settlement of account is fixed. <Amended on Dec. 24, 2018>
(2) Matters necessary for including a reserve fund in deductible expenses and disposing of the amount of the reserve fund under paragraph (1) shall be prescribed by Presidential Decree. <Amended on Dec. 24, 2018>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 24, 2018]