Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies by Consolidated Corporations
第百二十一条（連結法人の特定地域雇用会社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 then in force continue to govern donations prescribed in Article 68-96-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to a specified regional employment company prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes within the period of validity of the designation prescribed in that paragraph that was made before the Effective Date.
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前にされた旧租税特別措置法第六十八条の九十六の二第一項に規定する指定の有効期間内に支出する同項に規定する特定地域雇用会社に対する同項に規定する寄附金については、なお従前の例による。