Supplementary Provisions, Article 14Transitional Measures Concerning Carryover of Consolidated Losses
第十四条（連結欠損金の繰越しに関する経過措置）
The provisions of Article 81-9 of the New Corporation Tax Act apply to the consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began on or after April 1, 2001 (including a consolidated business year specified by Cabinet Order prescribed in paragraph (2) of that Article; the same applies hereinafter in this Article), and with regard to the consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began before that date, the provisions then in force continue to govern.
新法人税法第八十一条の九の規定は、連結法人の平成十三年四月一日以後に開始した連結事業年度（同条第二項に規定する政令で定める連結事業年度を含む。以下この条において同じ。）において生じた連結欠損金額について適用し、連結法人の同日前に開始した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。