With regard to the application of Article 140, paragraph (1) or Article 141, paragraph (1) of the new Act in the case where there is a Net Loss in 1971, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying Article 3, paragraph (2) (Special Provisions on Income Deductions and Calculation of Tax Amounts for Income Tax for 1970) of the Supplementary Provisions (including Article 90, paragraph (2) of the new Act as deemed to be replaced pursuant to paragraph (1) of that Article).