For the purpose of applying the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) in the case where there is a Net Loss in 2015, the amount of income tax serving as 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 or Article 165 of the former Income Tax Act.