Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on the Carryforward Period of Losses
第三十一条（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 (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss due to equipment disposal referred to in that paragraph relating to a disposal of equipment that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern the amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation relating to a disposal of equipment that a corporation carried out before the Effective Date.
新租税特別措置法第六十六条の十二第一項の規定は、法人が施行日以後に行う設備の廃棄に係る同項の設備廃棄による欠損金額について適用し、法人が施行日前に行った設備の廃棄に係る旧租税特別措置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。