Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Losses of Certified Business Adaptation Corporations
第四十九条（認定事業適応法人の欠損金の損金算入の特例に関する経過措置）
The provisions then in force continue to govern the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation (including an amount deemed to be the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)) that arose in a business year beginning before the Effective Date of a corporation (including, where that corporation is a group tax sharing corporation, the other group tax sharing corporations) that received, on or before the day on which one year has elapsed as prescribed in Article 66-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the certification under Article 21-15, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) before the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024).
旧租税特別措置法第六十六条の十一の四第一項に規定する一年を経過する日以前に新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）第一条の規定による改正前の産業競争力強化法（平成二十五年法律第九十八号）第二十一条の十五第一項の認定を受けた法人（当該法人が通算法人である場合には、他の通算法人を含む。）の施行日前に開始した事業年度において生じた租税特別措置法第二条第二項第二十一号に規定する欠損金額（所得税法等の一部を改正する法律（令和二年法律第八号）附則第二十条第一項の規定により租税特別措置法第二条第二項第二十一号に規定する欠損金額とみなされたものを含む。）については、なお従前の例による。