Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Refund by Carry-Back of Net Losses of Certified Small and Medium Sized Enterprises
第十一条（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 a claim for a refund of income tax under Article 140 of the Income Tax Act (Act No. 33 of 1965), as read with the replacement of terms pursuant to the provisions of Article 28-5, paragraph (1) of the Former Act, or under Article 141 of the Income Tax Act as applied pursuant to the provisions of Article 28-5, paragraph (2) of the Former Act, relating to the amount of net loss prescribed in Article 28-5, paragraph (1) of the Former Act incurred in 1977 by a resident falling under a certified small and medium sized enterprise referred to in that paragraph, the provisions then in force continue to govern.
旧法第二十八条の五第一項の認定中小企業者に該当する居住者の昭和五十二年において生じた同項に規定する純損失の金額に係る同項の規定により読み替えられた所得税法（昭和四十年法律第三十三号）第百四十条又は旧法第二十八条の五第二項の規定により適用される所得税法第百四十一条の規定による所得税の還付の請求については、なお従前の例による。
With regard to a claim for a refund of income tax under Article 140 of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 28-5, paragraph (1) of the New Act, or under Article 141 of the Income Tax Act as applied pursuant to the provisions of Article 28-5, paragraph (2) of the New Act, relating to the amount of net loss prescribed in Article 28-5, paragraph (1) of the New Act incurred in 1978 by a resident falling under a certified small and medium sized enterprise referred to in that paragraph (excluding a person who has received the certification under Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium Sized Enterprises Affected by the Appreciation of the Yen (Act No. 2 of 1978)), notwithstanding these provisions, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.
新法第二十八条の五第一項の認定中小企業者に該当する居住者（円相場高騰関連中小企業対策臨時措置法（昭和五十三年法律第二号）第三条第一項の認定を受けた者を除く。）の昭和五十三年において生じた新法第二十八条の五第一項に規定する純損失の金額に係る同項の規定により読み替えられた所得税法第百四十条又は新法第二十八条の五第二項の規定により適用される所得税法第百四十一条の規定による所得税の還付の請求については、これらの規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
In the case referred to in the preceding paragraph, with regard 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 Article 140 or 141 of the Income Tax Act with regard to the amount of net loss prescribed in that paragraph incurred in 1978 by the resident prescribed in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
If a resident who falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (2) has received a refund based on the claim for a refund prescribed in the preceding paragraph, the portion of 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.