1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
第八条（欠損金の繰戻しによる還付の不適用に関する経過措置）
The provisions of Article 66-14 of the New Act apply to an amount of loss prescribed in paragraph (1) of that Article or an amount of loss due to equipment disposal, etc. that arose in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern an amount of loss prescribed in Article 66-14 of the Former Act that arose in a business year of a corporation that ended before the Effective Date.
新法第六十六条の十四の規定は、法人の施行日以後に終了する事業年度において生じた同条第一項に規定する欠損金額又は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十四に規定する欠損金額については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.