# 法人税法 / Corporation Tax Act — 第二条 (Supplementary Provisions, Article 2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（寄付金の損金算入に関する経過規定） — address `suppl-3411-32/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二条（寄付金の損金算入に関する経過規定） — Transitional Provisions Concerning Inclusion of Donations in Deductible Expenses caption: machine translation, not official suppl-3411-32/art-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-2 **第一項** 改正後の法人税法（以下「新法」という。）第三十七条第三項（寄付金の損金不算入に対する特例）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）がこの法律の施行の日（以下「施行日」という。）以後に支出した寄付金の額について適用し、同日前に支出した寄付金の額については、なお従前の例による。 suppl-3411-32/art-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-2/par-1 Article 37, paragraph (3) (Special Provisions on Exclusion of Donations from Deductible Expenses) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") applies to the amount of donations made by a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the amount of donations made before that date. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-068, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08