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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 paragraph that a corporation expends on or after October 1, 1987.
新法人税法第三十七条第五項の規定は、法人が昭和六十二年十月一日以後に支出する同項に規定する金銭の額について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.