Supplementary Provisions, Article 6Transitional Provisions Concerning Claims for a Refund by Carryback of Net Loss in the Case of Aggregate Taxation of Asset Income
第六条（資産所得の合算課税の場合の純損失の繰戻しによる還付の請求に関する経過規定）
In applying the provisions of Article 253 (Claim for a Refund by Carryback of Net Loss) of the New Order in the case where there is a Net Loss in 1967, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are to be read as the words listed in the right-hand column of the table, respectively.
| Article 253, paragraph (1), item (i) of the New Order | Article 98 of the Act | Article 98 of the Income Tax Act prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (hereinafter referred to as the "Former Act") |
| Article 231 | Article 231 of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967) (hereinafter referred to as the "Former Order") | |
| the Act and this Cabinet Order | the Former Act and the Former Order | |
| Article 253, paragraph (1), item (ii) of the New Order | Article 98 of the Act, Article 231 and others in the Act and this Cabinet Order | Article 98 of the Former Act, Article 231 of the Former Order and others in the Former Act and the Former Order |
| Article 253, paragraph (1), item (iv) of the New Order | Article 98 of the Act | Article 98 of the Former Act |
| Article 253, paragraph (1), item (v) of the New Order | Article 98, paragraph (2), item (i) of the Act | Article 98, paragraph (1), item (i) or paragraph (2), item (i) of the Former Act |
| the provisions of the preceding item | , respectively, the provisions of the preceding item |
昭和四十二年において純損失の金額がある場合における新令第二百五十三条（純損失の繰戻しによる還付の請求）の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 新令第二百五十三条第一項第一号 | 法第九十八条 | 所得税法の一部を改正する法律（昭和四十二年法律第二十号）による改正前の所得税法（以下「旧法」という。）第九十八条 |
| 第二百三十一条 | 所得税法施行令の一部を改正する政令（昭和四十二年政令第百五号）による改正前の所得税法施行令（以下「旧令」という。）第二百三十一条 | |
| 法及びこの政令 | 旧法及び旧令 | |
| 新令第二百五十三条第一項第二号 | 法第九十八条、第二百三十一条その他法及びこの政令 | 旧法第九十八条、旧令第二百三十一条その他旧法及び旧令 |
| 新令第二百五十三条第一項第四号 | 法第九十八条 | 旧法第九十八条 |
| 新令第二百五十三条第一項第五号 | 法第九十八条第二項第一号 | 旧法第九十八条第一項第一号又は第二項第一号 |
| 前号の規定 | 、それぞれ前号の規定 |
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 105 of 1967 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as it stood before the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)