Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
第七条（欠損金の繰越期間の特例に関する経過措置）
The provisions of Article 66-12, paragraph (3) of the New Act apply to an amount of loss due to equipment disposal, etc. prescribed in that paragraph that arose in a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) ending on or after the Effective Date, and the provisions then in force continue to govern an amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act that arose in a business year of a corporation that ended before the Effective Date.
新法第六十六条の十二第三項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度において生じた同項に規定する設備廃棄等による欠損金額について適用し、法人の施行日前に終了した事業年度において生じた旧法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。