Supplementary Provisions, Article 21Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
第二十一条（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 37, paragraphs (9) and (10) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6, paragraph (6) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
新法人税法第八十一条の六第六項において準用する新法人税法第三十七条第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。