Supplementary Provisions, Article 9Transitional Provisions Concerning Inclusion in Deductible Expenses of Losses Carried Forward
第九条（繰越欠損金の損金算入に関する経過規定）
In applying the provisions of Article 57, paragraph (1) of the New Act (Inclusion in Deductible Expenses of Losses Carried Forward of a Corporation Filing a Blue Return) or Article 58, paragraph (1) of the New Act (Inclusion in Deductible Expenses of Losses Carried Forward Due to Disasters of a Corporation Not Filing a Blue Return), when the net operating loss incurred in a business year that started within five years before the first day of each business year prescribed in those provisions includes any amount that was included in deductible expenses in the calculation of income for each business year under Article 9, paragraph (5) of the Former Act (Inclusion in Deductible Expenses of Losses Carried Forward of a Corporation Filing a Blue Return) 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 (Refund by Carryback of Losses), the amount obtained by deducting those amounts from the amount equivalent to the net operating loss is deemed to be the net operating loss.
新法第五十七条第一項（青色申告書を提出する法人の繰越欠損金の損金算入）又は第五十八条第一項（青色申告書を提出しない法人の災害による繰越損失金の損金算入）の規定を適用する場合において、これらの規定に規定する各事業年度開始の日前五年以内に開始した事業年度において生じた欠損金額のうちに旧法第九条第五項（青色申告書を提出する法人の繰越欠損金の損金算入）の規定により各事業年度の所得の計算上損金に算入された金額又は旧法第二十六条の四（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつた金額があるときは、これらの金額を当該欠損金額に相当する金額から控除した金額をもつて当該欠損金額とみなす。
The provisions of Article 59 of the New Act (Inclusion in Deductible Expenses of Losses in the Case of Provision of Private Assets, etc. in Connection with the Arrangement of Assets) apply to cases where the facts prescribed in paragraph (1) of that Article have arisen on or after the Effective Date.
新法第五十九条（資産整理に伴う私財提供等があつた場合の欠損金の損金算入）の規定は、施行日以後に同条第一項に規定する事実が生じた場合について適用する。