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Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds

第二十五条(特定の基金に対する負担金等の損金算入の特例に関する経過措置)

The provisions of Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that a corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions listed in of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.

の規定は、法人が施行日以後に支出するに掲げる負担金について適用し、法人が施行日前に支出したに掲げる負担金については、なお従前の例による。

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