Supplementary Provisions, Article 34Transitional Measures Concerning Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss
第三十四条（純損失の繰戻しによる還付請求書の記載事項に関する経過措置）
The provisions of Article 54 of the New Regulation (Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss) apply to a claim for a refund prescribed in Article 142, paragraph (1) of the New Act (Procedures, etc. for a Refund by Carryback of Net Loss) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a claim for a refund prescribed in Article 142, paragraph (1) of the Former Act (Procedures, etc. for a Refund by Carryback of Net Loss) that was submitted before the Effective Date.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (1)