Supplementary Provisions, Article 76Transitional Measures Concerning Non-Application of Refund by Carryback of Losses to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc.
第七十六条（中小企業者等以外の連結親法人の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 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation beginning on or after April 1, 2011 (excluding a consolidated business year ending before the Effective Date), and the provisions then in force continue to govern the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation that began before April 1 of that year (including a consolidated business year that began on or after that date and ends before the Effective Date).
新租税特別措置法第六十八条の九十八第一項（第一号に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する連結事業年度（施行日前に終了する連結事業年度を除く。）において生じた連結欠損金額について適用し、連結親法人の同年四月一日前に開始した連結事業年度（同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）において生じた連結欠損金額については、なお従前の例による。