第二項
Supplementary Provisions, Article 17, paragraph (2)
新国税通則法第七十条第二項の規定は、法人の平成十三年四月一日以後に開始した事業年度、計算期間又は連結事業年度において生じた純損失等の金額（新国税通則法第二条第六号ハに規定する純損失等の金額をいう。以下この項において同じ。）について適用し、法人の同日前に開始した事業年度、計算期間又は連結事業年度において生じた純損失等の金額については、なお従前の例による。
The provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes apply to the amount of net loss, etc. (meaning the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the new Act on General Rules for National Taxes; the same applies hereinafter in this paragraph) that arose in a business year, calculation period, or consolidated business year of a corporation that began on or after April 1, 2001, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year, calculation period, or consolidated business year of a corporation that began before that date.