Supplementary Provisions, Article 4Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Losses

The provisions of Article 48, paragraph (1) (limited to the part pertaining to item (iii)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.