Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on the Carryover Period of Losses Arising from Equipment Disposal by Specified Business Operators
第十五条（特定の事業者の設備廃棄により生ずる損失に係る欠損金の繰越期間の特例に関する経過措置）
The provisions of Article 66-13, paragraph (1) of the New Act apply to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposal of equipment that a corporation carries out on or after the Effective Date, and with regard to the amount of loss due to equipment disposal prescribed in Article 66-13, paragraph (1) of the Former Act pertaining to the disposal of equipment that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
新法第六十六条の十三第一項の規定は、法人が施行日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額について適用し、法人が施行日前に行った設備の処理に係る旧法第六十六条の十三第一項に規定する設備廃棄による欠損金額については、なお従前の例による。