Supplementary Provisions, Article 86Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc.
第八十六条（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）
With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", paragraph (5) of that Article" in the proviso to that paragraph is deemed to be replaced with "and paragraph (5) of that Article", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses".
施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十八条の九十八第一項の規定の適用については、同項ただし書中「、同条第五項」とあるのは「及び同条第五項」と、「災害損失欠損金額（次項において「災害損失欠損金額」という。）及び設備廃棄等欠損金額」とあるのは「災害損失欠損金額」とする。