Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Refund by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
第二十三条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置）
With regard to a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-2 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year, ending during the period from November 20, 1978 to the day on which one month has elapsed from the Effective Date, of a domestic corporation listed in Article 68-2, item (ii) of the New Act, notwithstanding the provisions of that paragraph, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.
新法第六十八条の二第二号に掲げる内国法人の昭和五十三年十一月二十日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の二の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
If a domestic corporation that falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (1) has received a refund based on the claim for a refund prescribed in the preceding paragraph, the portion of the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (1) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.