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Supplementary Provisions, Article 30Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses

第三十条(寄附金の損金不算入に関する経過措置)

The provisions of Article 37, paragraph (5) of the New Corporation Tax Act apply to the amount of money prescribed in that a corporation expends on or after October 1, 1987.

の規定は、法人が昭和六十二年十月一日以後に支出するに規定する金銭の額について適用する。

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