Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Refund by Carryback of Net Losses of Certified Small and Medium Sized Enterprises
第九条（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置）
With regard to the application of the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article), in the case where the year of refundable income prescribed in that paragraph is 1974, the amount of income tax that serves as the basis for calculating the refund under those provisions is the amount of income tax calculated in accordance with the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974).
With regard to a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act, relating to the amount of net loss prescribed in that paragraph incurred in 1977 by a resident who falls under the category of certified small and medium sized enterprises referred to in that paragraph, notwithstanding those provisions, the claim for refund may be made by the day on which four months have elapsed from the Effective Date.
In the case referred to in the preceding paragraph, with regard to the amount of net loss incurred in 1977 by a resident prescribed in that paragraph, the provisions of the preceding paragraph may be applied to a resident (including an heir prescribed in Article 28-5, paragraph (2) of the New Act; the same applies in the following paragraph) who has already made a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, deeming that claim for refund not to have been made.
If a resident who falls under the provisions of the preceding paragraph and to whom the provisions of paragraph (2) are applied has received a refund based on the claim for a refund prescribed in the preceding paragraph, the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (2) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.