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Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds

第六十三条(特定の基金に対する負担金等の損金算入の特例に関する経過措置)

The provisions of Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that a corporation pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.

の規定は、法人が附則第一条第五号に定める日以後に支出するに掲げる負担金について適用する。

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