Supplementary Provisions, Article 83Transitional Measures Concerning Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government
第八十三条（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified donations prescribed in that paragraph) apply to specified donations prescribed in that paragraph that a corporation expends on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 42-12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation expended before the Effective Date.
新租税特別措置法第四十二条の十二の二第一項（同項に規定する特定寄附金に係る部分に限る。）の規定は、法人が施行日以後に支出する同項に規定する特定寄附金について適用し、法人が施行日前に支出した旧租税特別措置法第四十二条の十二の二第一項に規定する特定寄附金については、なお従前の例による。