第一項
Supplementary Provisions, Article 11, paragraph (1)
昭和四十二年において純損失の金額がある場合における新法第百四十条第一項（純損失の繰戻しによる還付の請求）又は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）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。以下この条において同じ。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法の一部を改正する法律（昭和四十一年法律第三十一号）附則第三条第二項（昭和四十一年分の所得税の所得控除及び税額の計算の特例）の規定（同条第一項の規定により読み替えられた同法による改正後の所得税法第八十四条第二項（変動所得及び臨時所得の平均課税）の規定を含む。）を適用して計算した所得税の額による。
With regard to the application of the provisions of Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the new Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act; the same applies hereinafter in this Article) in the case where there is a Net Loss in 1967, the amount of income tax that forms the basis for calculating a refund under those provisions is the amount of income tax calculated by applying the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1966) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 31 of 1966) (including the provisions of Article 84, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Income Tax Act as amended by that Act, as replaced pursuant to paragraph (1) of that Article).