Supplementary Provisions, Article 47Transitional Measures Concerning Non-Application of Refund by Carryback of Losses
第四十七条（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 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss incurred in a business year of a corporation ending on or after February 1, 2009, and the provisions then in force continue to govern the amount of loss incurred in a business year prescribed in the main clause of Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation that ended before that date.
新租税特別措置法第六十六条の十三第一項の規定は、法人の平成二十一年二月一日以後に終了する事業年度において生じた欠損金額について適用し、法人の同日前に終了した旧租税特別措置法第六十六条の十三第一項本文に規定する事業年度において生じた欠損金額については、なお従前の例による。