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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 a corporation makes on or after October 1, 2001.

の規定は、法人が平成十三年十月一日以後に支出するに規定する寄附金について適用する。

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