Supplementary Provisions, Article 2Transitional Provisions Concerning Inclusion of Donations in Deductible Expenses
第二条（寄付金の損金算入に関する経過規定）
Article 37, paragraph (3) (Special Provisions on Exclusion of Donations from Deductible Expenses) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") applies to the amount of donations made by a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the amount of donations made before that date.
改正後の法人税法（以下「新法」という。）第三十七条第三項（寄付金の損金不算入に対する特例）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）がこの法律の施行の日（以下「施行日」という。）以後に支出した寄付金の額について適用し、同日前に支出した寄付金の額については、なお従前の例による。