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Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies

第九十二条(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)

With regard to donations prescribed in of the Former Act on Special Measures Concerning Taxation to a specified regional employment company prescribed in that a corporation makes within the period of validity of a designation prescribed in that was made before the Effective Date, the provisions then in force continue to govern.

法人が施行日前にされたに規定する指定の有効期間内に支出するに規定する特定地域雇用会社に対するに規定する寄附金については、なお従前の例による。

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