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Supplementary Provisions, Article 18Transitional Measures Concerning the Exclusion of Contributions or Donations from Deductible Expenses
第十八条（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 Corporation Tax Act as Amended for October apply to the amount of contributions or donations prescribed in that paragraph that a corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (2) of the Corporation Tax Act Before the October Changes that a corporation made before that date, the provisions then in force continue to govern.
十月新法人税法第三十七条第二項の規定は、法人が平成二十二年十月一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し、法人が同日前に支出した十月旧法人税法第三十七条第二項に規定する寄附金の額については、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.