Supplementary Provisions, Article 46Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
第四十六条（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）
With regard to the amount of contributions or donations prescribed in Article 81-6, paragraph (1) of the Former Corporation Tax Act that a consolidated corporation paid in a consolidated business year that ended before the Companies Act Effective Date and for which it carried out the accounting treatment prescribed in that paragraph, the provisions then in force continue to govern.
連結法人の会社法施行日前に終了した連結事業年度において支出した旧法人税法第八十一条の六第一項に規定する寄附金の額について同項に規定する経理をしたものについては、なお従前の例による。
With regard to the application of the provisions of Article 81-6, paragraph (3) of the Former Corporation Tax Act in the case where a consolidated corporation pays the amount of contributions or donations prescribed in that paragraph in a consolidated business year ending during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of consolidated individual capital, etc." in that paragraph is deemed to be replaced with "amount of consolidated individual stated capital, etc.".
連結法人が施行日から会社法施行日の前日までの間に終了する連結事業年度において旧法人税法第八十一条の六第三項に規定する寄附金の額を支出する場合における同項の規定の適用については、同項中「連結個別資本等の金額」とあるのは、「連結個別資本金等の額」とする。