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Article 215Requirements for Donations for the Establishment of a Juridical Person
第二百十五条（法人の設立のための寄附金の要件）
The donations specified by Cabinet Order prescribed in Article 78, paragraph (2), item (ii) (Donation Deduction) of the Act are donations made in the case where it is deemed certain that permission or approval for the establishment of the juridical person prescribed in that item will be granted.
法第七十八条第二項第二号（寄附金控除）に規定する政令で定める寄附金は、同号に規定する法人の設立に関する許可又は認可があることが確実であると認められる場合においてされる寄附金とする。
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