Supplementary Provisions, Article 37, paragraph (2)
第二項
The provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes apply to the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the new Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the former Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended before that date.
新国税通則法第七十条第二項の規定は、法人の平成二十年四月一日以後に終了した事業年度又は連結事業年度において生じた新国税通則法第二条第六号ハに規定する純損失等の金額について適用し、法人の同日前に終了した事業年度又は連結事業年度において生じた旧国税通則法第二条第六号ハに規定する純損失等の金額については、なお従前の例による。