Supplementary Provisions, Article 27Transitional Measures Concerning Carryover of Losses, etc. for Business Years in Which a Blue Return Was Filed
第二十七条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置）
The provisions of Article 57 (excluding the proviso to paragraph (1), paragraph (5) and paragraphs (11) through (14)) and Article 58 (excluding the proviso to paragraph (1), paragraph (3) and paragraphs (6) through (9)) of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 2018, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.
With regard to the application of the provisions of the proviso to Article 57, paragraph (1) and paragraph (11) of that Article, and the proviso to Article 58, paragraph (1) and paragraph (6) of that Article, of the New Corporation Tax Act concerning income for a business year of a corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "50 percent" in those provisions is deemed to be replaced with "65 percent" for a business year of the corporation beginning during the period from the Effective Date to March 31, 2016, with "60 percent" for a business year of the corporation beginning during the period from April 1, 2016 to March 31, 2017, and with "55 percent" for a business year of the corporation beginning during the period from April 1, 2017 to March 31, 2018.
法人の施行日から平成三十年三月三十一日までの間に開始する事業年度の所得に係る新法人税法第五十七条第一項ただし書及び第十一項並びに第五十八条第一項ただし書及び第六項の規定の適用については、これらの規定中「百分の五十」とあるのは、当該法人の施行日から平成二十八年三月三十一日までの間に開始する事業年度については「百分の六十五」と、当該法人の同年四月一日から平成二十九年三月三十一日までの間に開始する事業年度については「百分の六十」と、当該法人の同年四月一日から平成三十年三月三十一日までの間に開始する事業年度については「百分の五十五」とする。