Supplementary Provisions, Article 7Special Provisions on Refunds Based on Carryback of Net Loss for 1966
第七条（昭和四十一年分の純損失の繰戻しによる還付に係る特例）
For the purpose of applying Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act; the same applies hereinafter in this Article) where there is a Net Loss in 1966, the amount of income tax that serves as the basis for calculating the refund under those provisions is to be the amount of income tax calculated by applying Part II, Chapter III, Section 1 (Tax Rates) of the Former Act.
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Net Loss
「純損失の金額」
The part of a loss under Article 69, paragraph (1) that is left over after it has been offset against other income under that Article.
Defined inArticle 2, paragraph (1), item (xxv)· applies throughout the law
heirmachine translation
「相続人」
An heir, including, wherever this Act uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 2, paragraph (2)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 31 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 31 of 1966 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)