Supplementary Provisions, Article 21Transitional Measures Concerning Non-Application of Refund by Carryback of Losses
第二十一条（欠損金の繰戻しによる還付の不適用に関する経過措置）
With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act pertaining to the amount of loss prescribed in Article 2, item (xx) of that Act incurred in a business year that ended during the period from November 25, 1993 to the day before the Effective Date of a corporation that falls under a specified small and medium sized enterprise prescribed in Article 66-14 of the New Act, the corporation may, notwithstanding the provisions of that paragraph, make that claim for a refund by the day on which three months have elapsed from the Effective Date.
新法第六十六条の十四に規定する特定中小企業者に該当する法人の平成五年十一月二十五日から施行日の前日までの間に終了した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同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、施行日から三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。