Supplementary Provisions, Article 71Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses to Corporations Other Than Small and Medium Sized Enterprises, etc.
第七十一条（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）
With regard to the application of the provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", that Act" in the proviso to that paragraph is deemed to be replaced with "and that Act", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses".
施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十六条の十三第一項の規定の適用については、同項ただし書中「、同法」とあるのは「並びに同法」と、「災害損失欠損金額（次項において「災害損失欠損金額」という。）並びに設備廃棄等欠損金額」とあるのは「災害損失欠損金額」とする。