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Supplementary Provisions, Article 7Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
第七条（寄附金の損金不算入に関する経過措置）
The provisions of Article 37, paragraph (2) of the New Corporation Tax Act apply to the amount of contributions or donations prescribed in that paragraph that a corporation disburses on or after the day on which it obtains the approval under Article 4-2 of the New Corporation Tax Act.
新法人税法第三十七条第二項の規定は、法人が新法人税法第四条の二の承認を受けた日以後に支出する同項に規定する寄附金の額について適用する。
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