Supplementary Provisions, Article 10Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第十条（法人税法の一部改正に伴う経過措置）
The provisions of Article 37, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to the amount of contributions or donations prescribed in paragraph (4) of that Article that a corporation (including an association or foundation without juridical personality; hereinafter the same applies in this paragraph) pays on or after the Effective Date, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (4) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation paid before the Effective Date, the provisions then in force continue to govern.
The provisions of the proviso to Article 37, paragraph (5) of the New Corporation Tax Act apply to amounts paid on or after the Effective Date by a public interest corporation, etc. prescribed in paragraph (4) of that Article.
新法人税法第三十七条第五項ただし書の規定は、同条第四項に規定する公益法人等が施行日以後に支出する金額について適用する。