Supplementary Provisions, Article 17Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
第十七条（連結事業年度における寄附金の損金不算入に関する経過措置）
The provisions of Article 81-6, paragraph (1) and paragraphs (3) through (7) of the New Corporation Tax Act apply to the amount of contributions or donations paid by a consolidated corporation on or after April 1, 2002, and the provisions of paragraph (2) of that Article apply to the amount of contributions or donations prescribed in that paragraph paid by a consolidated corporation on or after the day on which it received the approval referred to in Article 4-2 of the New Corporation Tax Act.
新法人税法第八十一条の六第一項及び第三項から第七項までの規定は、連結法人が平成十四年四月一日以後に支出した寄附金の額について適用し、同条第二項の規定は、連結法人が新法人税法第四条の二の承認を受けた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する。