Supplementary Provisions, Article 62Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses of Consolidated Parent Corporations
第六十二条（連結親法人の欠損金の繰戻しによる還付の不適用に関する経過措置）
The provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation ending on or after February 1, 2009, and the provisions then in force continue to govern the amount of consolidated loss incurred in a consolidated business year prescribed in the main clause of Article 68-98, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a consolidated parent corporation that ended before that date.
新租税特別措置法第六十八条の九十八第一項の規定は、連結親法人の平成二十一年二月一日以後に終了する連結事業年度において生じた連結欠損金額について適用し、連結親法人の同日前に終了した旧租税特別措置法第六十八条の九十八第一項本文に規定する連結事業年度において生じた連結欠損金額については、なお従前の例による。