Supplementary Provisions, Article 25Transitional Measures Concerning the Exclusion of Contributions or Donations in Consolidated Business Years from Deductible Expenses
第二十五条（連結事業年度における寄附金の損金不算入に関する経過措置）
The provisions of Article 81-6, 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 consolidated corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 81-6, paragraph (2) of the Corporation Tax Act Before the October Changes that a consolidated corporation made before that date, the provisions then in force continue to govern.
十月新法人税法第八十一条の六第二項の規定は、連結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、連結法人が同日前に支出した十月旧法人税法第八十一条の六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。