Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
第十七条（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 on Special Measures Concerning Taxation apply to the special amount of loss prescribed in that paragraph for business years of corporations beginning on or after the Effective Date, and the provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of corporations that began before the Effective Date.
新租税特別措置法第六十六条の十三第一項の規定は、法人の施行日以後に開始する事業年度の同項に規定する特例欠損金額について適用し、法人の施行日前に開始した事業年度の旧租税特別措置法第六十六条の十三第一項に規定する特例欠損金額については、なお従前の例による。
With regard to the special amount of loss prescribed in paragraph (2) of Article 66-13 of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (iii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (iii) of that Article, the provisions then in force continue to govern.
旧租税特別措置法第六十六条の十三第三項第三号に定める期間内に同条第二項第三号に規定する認定を受けた同号に掲げる法人の同項に規定する特例欠損金額については、なお従前の例による。