Supplementary Provisions, Article 28Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
第二十八条（寄附金の損金不算入に関する経過措置）
With regard to the amount of contributions or donations prescribed in Article 37, paragraph (1) of the Former Corporation Tax Act that a corporation paid in a business year that ended before the Companies Act Effective Date and for which it carried out the accounting treatment prescribed in that paragraph, the provisions then in force continue to govern.
法人が会社法施行日前に終了した事業年度において支出した旧法人税法第三十七条第一項に規定する寄附金の額で同項に規定する経理をしたものについては、なお従前の例による。
With regard to the application of the provisions of Article 37, paragraph (3) of the Former Corporation Tax Act in the case where a corporation pays the amount of contributions or donations prescribed in that paragraph in a business year ending during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of capital, etc." in that paragraph is deemed to be replaced with "amount of stated capital, etc.".