Supplementary Provisions, Article 12Transitional Provisions Concerning Refunds by Carryback of Losses
第十二条（欠損金の繰戻しによる還付に関する経過規定）
The provisions of Article 81, paragraph (1) of the New Act (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to a net operating loss incurred in a business year of a corporation ending on or after the Effective Date, and with regard to a net operating loss incurred in a business year of a corporation that ended before that date, the provisions then in force continue to govern.
The provisions of Article 81, paragraph (4) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act; the same applies hereinafter in this Article) apply to cases where the grounds prescribed in Article 81, paragraph (4) of the New Act have arisen on or after the Effective Date, and with regard to cases where those grounds arose before that date, the provisions then in force continue to govern.
新法第八十一条第四項（新法第百四十五条第一項において準用する場合を含む。以下この条において同じ。）の規定は、施行日以後に新法第八十一条第四項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。
In applying the provisions of Article 81, paragraph (1) of the New Act, when the provisions of Article 26-4 of the Former Act (Refund by Carryback of Losses) have already been applied to the amount of corporation tax on income for the business year with refunds prescribed in that paragraph, the amount obtained by deducting the amount refunded through that application from that amount is deemed to be the amount of corporation tax, and the amount obtained by deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income for the business year with refunds is deemed to be the amount of income for the business year with refunds.
新法第八十一条第一項の規定を適用する場合において、同項に規定する還付所得事業年度の所得に対する法人税の額につき既に旧法第二十六条の四（欠損金の繰戻しによる還付）の規定の適用があつたときは、その額からその適用により還付された金額を控除した金額をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の所得の金額とみなす。
In applying the provisions of Article 81, paragraph (4) of the New Act, when the net operating loss prescribed in that paragraph includes any amount that was included in deductible expenses in the calculation of income for each business year under Article 9, paragraph (5) or paragraph (6) of the Former Act (Inclusion in Deductible Expenses of Losses Carried Forward) or any amount that served as the basis of the calculation of the amount to be refunded under Article 26-4 of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to the net operating loss is deemed to be the net operating loss.