Supplementary Provisions, Article 8Transitional Measures for Exclusion of Contributions or Donations from Deductible Expenses
第八条（寄附金の損金不算入に関する経過措置）
With regard to the amount of money that a corporation (including an association or foundation without juridical personality; the same applies in the following Article) spends to make it trust property of a specified public interest trust prescribed in Article 37, paragraph (6) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (excluding one that has received transition authorization), the provisions of that paragraph remain in force. In this case, the phrases "specified public interest trust (meaning a public interest trust prescribed in Article 1 (Public Interest Trusts) of the Act on Charitable Trust (Act No. 62 of 1922) that has been certified, as specified by Cabinet Order, as a trust whose trust property, at the time of termination of the trust, does not vest in the settlor of the trust pertaining to that trust property and that meets the requirements specified by Cabinet Order with regard to the implementation of its trust affairs)" and "specified public interest trust prescribed in paragraph (6)" in that paragraph are deemed to be replaced with "specified public interest trust prescribed in Article 8 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) (Transitional Measures for Exclusion of Contributions or Donations from Deductible Expenses)".
法人（人格のない社団等を含む。次条において同じ。）が、第二条の規定による改正前の法人税法第三十七条第六項に規定する特定公益信託（移行認可を受けたものを除く。）の信託財産とするために支出する金銭の額については、同項の規定は、なおその効力を有する。この場合において、同項中「特定公益信託（公益信託ニ関スル法律（大正十一年法律第六十二号）第一条（公益信託）に規定する公益信託で信託の終了の時における信託財産がその信託財産に係る信託の委託者に帰属しないこと及びその信託事務の実施につき政令で定める要件を満たすものであることについて政令で定めるところにより証明がされたものをいう。）」とあり、及び「第六項に規定する特定公益信託」とあるのは、「所得税法等の一部を改正する法律（令和六年法律第八号）附則第八条（寄附金の損金不算入に関する経過措置）に規定する特定公益信託」とする。