Supplementary Provisions, Article 93Transitional Measures Concerning Non-application of Refund by Carryback of Losses of Corporations Other Than Small and Medium Sized Enterprises, etc.
第九十三条（中小企業者等以外の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 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax pertaining to business years during liquidation of a corporation in the case where a dissolution took place before that date.
新租税特別措置法第六十六条の十三第一項（第一号に係る部分を除く。）の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に解散が行われた場合における法人の清算中の事業年度に係る法人税については、なお従前の例による。