第一項
Supplementary Provisions, Article 4, paragraph (1)
新法第七十条第一項、第二項及び第四項（純損失の繰越控除）並びに第百四十条第五項（純損失の繰戻しによる還付の請求）及び第百四十一条第四項（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。）の規定は、昭和四十三年以後の各年において生じた純損失の金額について適用し、昭和四十二年以前の各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。
The provisions of Article 70, paragraphs (1), (2), and (4) (Deduction for Carryover of Net Loss), Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss), and Article 141, paragraph (4) (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) apply to a Net Loss incurred in each year from 1968 onward, and the provisions then in force continue to govern a Net Loss incurred in each year up to and including 1967.