With regard to the application of the provisions 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 or Other Person to Be Issued a Refund Based on Carryback of Net Loss) of the new Income Tax Act (including as applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Income Tax Act) where there is a Net Loss in 1984, 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 Part II, Chapter III, Section 1 (Tax Rates) of the former Income Tax Act.