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Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Certified Specified Nonprofit Corporations
第二十六条(認定特定非営利活動法人に対する寄附金の損金算入の特例に関する経過措置)
The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to donations prescribed in that paragraph that a corporation makes on or after October 1, 2001.
新租税特別措置法第六十六条の十一の二第一項の規定は、法人が平成十三年十月一日以後に支出する同項に規定する寄附金について適用する。
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.