Supplementary Provisions, Article 14
第十四条
Of the provisions of Article 72-17, paragraph (4) of the New Act, the part concerning carry-forward deduction of the amount of loss under Article 72-17, paragraph (6) of the New Act applies from the amount of loss caused by a disaster or theft prescribed in Article 72-17, paragraph (5) of the New Act that occurred on or after January 1, 1961.
新法第七十二条の十七第四項の規定中同法同条第六項の損失の金額の繰越控除に関する部分は、昭和三十六年一月一日以後に発生した同法同条第五項の災害又は盗難による損失の金額から適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)