Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
第五十七条（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 37, paragraph (4) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (xv), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to the amount of donations prescribed in Article 37, paragraph (4) of the New Corporation Tax Act that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 37, paragraph (4) of the Former Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation made before the Effective Date.
第七条の規定（附則第一条第十五号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する新法人税法第三十七条第四項の規定は、法人が施行日以後に支出する同項に規定する寄附金の額について適用し、法人が施行日前に支出した第七条の規定による改正前の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する旧法人税法第三十七条第四項に規定する寄附金の額については、なお従前の例による。