Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations by Consolidated Corporations to Certified Specified Nonprofit Corporations, etc.
第七十三条（連結法人の認定特定非営利活動法人等に対する寄附金の損金算入の特例に関する経過措置）
The provisions of Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.