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Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations

第百二条(認定特定非営利活動法人に対する寄附金の損金算入等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 corporation tax for business years ending on or after the Effective Date of a certified specified nonprofit corporation prescribed in .

の規定は、に規定する認定特定非営利活動法人の施行日以後に終了する事業年度分の法人税について適用する。

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