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Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations

第六十条(認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置)

The provisions of Article 66-11-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to amounts disbursed in a business year beginning on or after the Effective Date by a corporation whose certification has been revoked on or after the Effective Date pursuant to .

の規定は、の規定により施行日以後に認定を取り消された法人の施行日以後に開始する事業年度において支出する金額について適用する。

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