Supplementary Provisions, Article 14Transitional Provisions Concerning Refunds Based on Carryback of Net Loss
第十四条（純損失の繰戻しによる還付に関する経過規定）
In applying the provisions of Article 272, paragraph (2) (Refund by Carryback of Net Loss) of the New Order, where the provisions of Article 36 (Refund by Carryback of Net Loss) of the Former Act have already been applied to the income tax for the year before the preceding year prescribed in the latter part of that paragraph, the amount obtained by deducting the Net Loss pertaining to that application from the amounts equivalent to the taxable gross income, taxable retirement income and taxable timber income for the year before the preceding year prescribed in the latter part of that paragraph is deemed to be that taxable gross income, taxable retirement income and taxable timber income, and the amount obtained by deducting the amount refunded through that application from the amount equivalent to the amount of income tax for the year before the preceding year prescribed in the latter part of that paragraph is deemed to be that amount of income tax.
新令第二百七十二条第二項（純損失の繰戻しによる還付）の規定を適用する場合において、既に同項後段に規定する前前年分の所得税につき旧法第三十六条（純損失の繰戻しによる還付）の規定の適用があつたときは、同項後段に規定する前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額に相当する金額からその適用に係る純損失の金額を控除した金額をもつて当該課税総所得金額、課税退職所得金額及び課税山林所得金額とみなし、かつ、同項後段に規定する前前年分の所得税の額に相当する金額からその適用により還付された金額を控除した金額をもつて当該所得税の額とみなす。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act of 1947 (Act No. 27 of 1947), which those provisions call the former Income Tax Act (旧所得税法).
Short name set inSupplementary Provisions, Article 3, paragraph (1)