Supplementary Provisions, Article 6Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
第六条（欠損金の繰戻しによる還付の不適用に関する経過措置）
With regard to the amount of loss prescribed in Article 66-14 of the Former Act incurred in a business year of a corporation that ended before April 1, 1995, the provisions then in force continue to govern.
法人の平成七年四月一日前に終了した事業年度において生じた旧法第六十六条の十四に規定する欠損金額については、なお従前の例による。
With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act pertaining to the amount of loss prescribed in Article 2, item (xx) of that Act incurred in a business year ending during the period from April 1, 1995 to the day on which one month has elapsed after the Effective Date, of a corporation that falls under a specified small and medium sized enterprise carrying out business development in accordance with an approved business development plan prescribed in Article 66-14 of the New Act, notwithstanding the provisions of that paragraph, the corporation may make that claim for a refund by the day on which three months have elapsed from the Effective Date.
新法第六十六条の十四に規定する承認事業展開計画に従って事業展開を行う特定中小企業者に該当する法人の平成七年四月一日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る同法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から三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, if the corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under the provisions of other laws and regulations with regard to the amount of loss referred to in that paragraph, that claim for a refund is deemed not to have been made.
In the case where a corporation that falls under the provisions of the preceding paragraph and to which the provisions of paragraph (2) apply has received a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (2).