第一項
Supplementary Provisions, Article 19, paragraph (1)
新法第百四十一条第一項（相続人等の純損失の繰戻しによる還付の請求）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和四十年一月一日以後に死亡した者に係る所得税につきその死亡の日の属する年において生じた純損失の金額について適用し、同日前に死亡した者に係る所得税につきその死亡の日の属する年において生じた純損失の金額については、なお従前の例による。
Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act applies to a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died on or after January 1, 1965, and the provisions then in force continue to govern a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died before that date.