Supplementary Provisions, Article 103Transitional Measures Concerning the Non-Application of Refund Due to Carryback of Loss
第百三条(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 corporation that carried out equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in that paragraph that pertains to that equipment disposal, etc. and arose in the business year of that corporation including the date of that equipment disposal, etc.
施行日前に旧租税特別措置法第六十六条の十二第二項に規定する設備の廃棄等を行った法人の当該設備の廃棄等の日を含む事業年度において生じた当該設備の廃棄等に係る同項に規定する設備廃棄等欠損金額については、なお従前の例による。