With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the new Act (including as applied mutatis mutandis pursuant to Article 166 of the new Act; the same applies hereinafter in this Article) in the case where there is a Net Loss in 1968, the amount of income tax that forms the basis for calculating a refund under those provisions is the amount of income tax calculated by applying the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (including the provisions of Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Income Tax Act as amended by that Act, as replaced pursuant to paragraph (1) of that Article).