第一項
Supplementary Provisions, Article 13, paragraph (1)
新法第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条第一項（雑損失の繰越控除）の規定を適用する場合において、これらの規定に規定するその年の前年以前三年内の各年において生じた純損失の金額又は雑損失の金額のうちに旧法第九条の四第一項若しくは第三項（純損失又は雑損失の繰越控除）の規定により各年分の総所得金額、退職所得金額若しくは山林所得金額の計算上控除された金額又は旧法第三十六条（純損失の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつた金額があるときは、これらの金額を当該純損失の金額又は雑損失の金額に相当する金額から控除した金額をもつて当該純損失の金額又は雑損失の金額とみなす。
Where Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the new Act is applied, if the Net Loss or Casualty Loss incurred in any year within the three years before the relevant year as prescribed in those provisions includes an amount deducted in calculating gross income, retirement income, or timber income for any year pursuant to Article 9-4, paragraph (1) or (3) (Deduction for Carryover of Net Loss or Casualty Loss) of the former Act, or an amount that served as the basis for calculating the amount to be refunded pursuant to Article 36 (Refund Based on Carryback of Net Loss) of the former Act, the amount obtained by deducting those amounts from the amount equivalent to that Net Loss or Casualty Loss is deemed to be that Net Loss or Casualty Loss.