Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc. by Consolidated Corporations
第百二十五条(連結法人の特定地域雇用会社等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 68-96-2 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date.
新租税特別措置法第六十八条の九十六の二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同条第一項又は第二項に規定する寄附金について適用する。