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Supplementary Provisions, Article 15Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
第十五条（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 amounts that a corporation expends on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and with regard to amounts that a corporation expended before that date, the provisions then in force continue to govern.
新法人税法第三十七条第五項の規定は、法人が附則第一条第五号に定める日以後に支出する金額について適用し、法人が同日前に支出した金額については、なお従前の例による。
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.