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Supplementary Provisions, Article 18Transitional Measures Concerning the Exclusion of Contributions or Donations from Deductible Expenses

第十八条(寄附金の損金不算入に関する経過措置)

The provisions of Article 37, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of contributions or donations prescribed in that a corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (2) of the Corporation Tax Act Before the October Changes that a corporation made before that date, the provisions then in force continue to govern.

の規定は、法人が平成二十二年十月一日以後に支出するに規定する寄附金の額について適用し、法人が同日前に支出したに規定する寄附金の額については、なお従前の例による。

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