①With regard to the application of the provisions of Article 37 of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 70, paragraph (1) of the Act on Promotion of Specified Non-profit Activities in the case where a corporation that, at the end of the business year, is a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of that Act (referred to as a "certified specified nonprofit corporation" in the following paragraph) has an amount that it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity (meaning specified non-profit activity prescribed in paragraph (1) of that Article; the same applies in the following paragraph and paragraph (3)), the phrase "a public interest corporation, etc." in the proviso to paragraph (4) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation (meaning a certified specified nonprofit corporation prescribed in Article 66-11-3, paragraph (1) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph and paragraph (6))", the phrase "a public interest corporation, etc." in the proviso to paragraph (5) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "a public interest corporation, etc." in paragraph (6) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "にあつては、" (in the case of, followed by a comma) is deemed to be replaced with "にあつては" (in the case of, without the comma), and the phrase "amount)" is deemed to be replaced with "amount, and for a certified specified nonprofit corporation, the amount it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity prescribed in Article 66-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation)".

②With regard to the application of the provisions of Article 37 of the Corporation Tax Act in the case where the amount of donations paid by a corporation (excluding a corporation to which the provisions of the preceding paragraph apply) in each business year includes the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation and a special certified specified nonprofit corporation prescribed in Article 2, paragraph (4) of the Act on Promotion of Specified Non-profit Activities; hereinafter the same applies in this paragraph) related to a business pertaining to specified non-profit activity conducted by that certified specified nonprofit corporation, etc., the phrase ") exists, those donations" in paragraph (4) of that Article is deemed to be replaced with "; hereinafter the same applies in this paragraph) and the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation, etc. prescribed in Article 66-11-3, paragraph (2) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation) related to a business pertaining to specified non-profit activity prescribed in paragraph (2) of that Article conducted by that certified specified nonprofit corporation, etc. exist, these donations".

③Where a corporation that has received the certification under Article 44, paragraph (1) of the Act on Promotion of Specified Non-profit Activities has had that certification revoked, an amount equivalent to the total of the amounts that the corporation expended, in each business year from the business year that includes the day specified by Cabinet Order as the day on which the fact giving rise to the revocation arose until the business year preceding the business year that includes the date of the revocation (limited to business years that ended within seven years before the end of the business year that includes the date of the revocation; hereinafter the same applies in this paragraph), out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity, and that were included in deductible expenses in calculating the amount of income for each of those business years, is deemed to be the amount of revenue arising from the profit-making business conducted by the corporation in the business year that includes the date of the revocation.

④In the case referred to in the preceding paragraph, if the corporation referred to in that paragraph is not conducting a profit-making business on the date of the revocation, the corporation is deemed to have newly commenced a profit-making business on the date of the revocation. In this case, the provisions of Article 66, paragraph (4) of the Corporation Tax Act and the provisions of Article 42-3-2, paragraph (3) do not apply for the business year that includes the date of the revocation.

⑤Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the amount calculated in the manner specified by Cabinet Order prescribed in Article 37, paragraph (1) of the Corporation Tax Act in the case where a certified specified nonprofit corporation prescribed in paragraph (1) applies the provisions of paragraph (1) of that Article by reading the provisions of paragraph (6) of that Article with the replacement of terms pursuant to the provisions of paragraph (1), and other necessary particulars concerning the application of the provisions of paragraphs (1) through (3).