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Supplementary Provisions, Article 14

第十四条

Of the provisions of Article 72-17, paragraph (4) of the New Act, the part concerning carry-forward deduction of the amount of loss under Article 72-17, paragraph (6) of the New Act applies from the amount of loss caused by a disaster or theft prescribed in Article 72-17, paragraph (5) of the New Act that occurred on or after January 1, 1961.

の規定中の損失の金額の繰越控除に関する部分は、昭和三十六年一月一日以後に発生したの災害又は盗難による損失の金額から適用する。

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