With regard to the application of 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 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) in the case where there is a Net Loss in 1972, 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 (3) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions (including Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the new Act as deemed to be replaced pursuant to paragraph (2) of that Article).