Supplementary Provisions, Article 103Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
第百三条（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 arising from equipment disposal, etc. prescribed in that paragraph that has arisen in a business year of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the amount of loss arising from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that ended before that date.
新租税特別措置法第六十六条の十二第一項の規定は、法人の附則第一条第十号に定める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、法人の同日前に終了した事業年度において生じた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等による欠損金額については、なお従前の例による。
The provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (ii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (ii) of that Article.
旧租税特別措置法第六十六条の十三第三項第二号に定める期間内に同条第二項第二号に規定する認定を受けた同号に掲げる法人の同項に規定する特例欠損金額については、なお従前の例による。