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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case Where Long-Term Foreign Currency Denominated Claims, etc. Acquired before the Currency Adjustment Were Not Converted at the Exchange Rate at the End of the Period

第十五条(通貨調整前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置)

With regard to the amount of loss prescribed in of the Former Act or the remaining balance of the deduction for carryover prescribed in of a corporation to which the provisions of were applied, the provisions then in force continue to govern.

の規定の適用を受けた法人のに規定する欠損金額又はに規定する繰越控除残額については、なお従前の例による。

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