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 to Be Issued a Refund Based on Carryback of Net Loss) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds for Income Taxes Imposed on Nonresidents' Aggregate Income) of the new Income Tax Act) in the case where there is a Net Loss in 1995, the amount of income tax serving as the basis for calculating the refund under those provisions is the amount remaining after deducting, from the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) or Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Nonresidents' Aggregate Income) of the former Income Tax Act, an amount equivalent to 20 percent of that amount of income tax (or 2,000,000 yen, if that amount exceeds 2,000,000 yen).