Where Article 123 (Filing Tax Returns Showing Losses) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act is applied, if the Net Loss or Casualty Loss set forth in Article 123, paragraph (1), item (iii) of the new Act includes an amount deducted in calculating gross income, retirement income, or timber income for any year pursuant to Article 9-4, paragraph (1) or (3) (Deduction for Carryover of Net Loss or Casualty Loss) of the former Act, or an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the former Act, the amount obtained by deducting those amounts from the amount equivalent to that Net Loss or Casualty Loss is deemed to be that Net Loss or Casualty Loss.