Supplementary Provisions, Article 3, paragraph (1)
第一項
The provisions of Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the new Act (including as applied under Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the new Act) apply to Casualty Loss prescribed in Article 2, paragraph (1), item (xxvi) (Definitions) of the new Act that arises in 1981 or any subsequent year, and the provisions then in force continue to govern Casualty Loss prescribed in Article 2, paragraph (1), item (xxvi) of the Income Tax Act prior to amendment (hereinafter referred to as "the former Act") that arose in 1980 or any prior year.
新法第七十一条第一項（雑損失の繰越控除）（新法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）において適用する場合を含む。）の規定は、昭和五十六年以後の各年において生じた新法第二条第一項第二十六号（定義）に規定する雑損失の金額について適用し、昭和五十五年以前の各年において生じた改正前の所得税法（以下「旧法」という。）第二条第一項第二十六号に規定する雑損失の金額については、なお従前の例による。