Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on the Carryforward Period of Losses
第三十二条（欠損金の繰越期間の特例に関する経過措置）
With regard to the amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act pertaining to an approved business adaptation plan prescribed in that paragraph for which the approval under Article 5, paragraph (1) of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987) (including the approval under Article 6, paragraph (1) of that Act) was given before the Effective Date, the provisions of that paragraph and paragraph (3) of that Article remain in force. In this case, the phrase "March 31, 1995" in paragraph (1) of that Article is deemed to be replaced with "December 31, 1995", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (3) of that Article with "財務省令" (Order of the Ministry of Finance, under its present Japanese name).
旧法第六十六条の十二第一項に規定する承認事業適応計画で施行日前に産業構造転換円滑化臨時措置法（昭和六十二年法律第二十四号）第五条第一項の承認（同法第六条第一項の承認を含む。）がされたものに係る旧法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、同項及び同条第三項の規定は、なおその効力を有する。この場合において、同条第一項中「平成七年三月三十一日」とあるのは「平成七年十二月三十一日」と、同条第三項中「大蔵省令」とあるのは「財務省令」とする。