# 法人税法 / Corporation Tax Act — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（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） — address `suppl-4141-79/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-17 - 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. --- ### 第十七条（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） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years caption: machine translation, not official suppl-4141-79/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-17 **第一項** 新法人税法第八十一条の六第一項及び第三項から第七項までの規定は、連結法人が平成十四年四月一日以後に支出した寄附金の額について適用し、同条第二項の規定は、連結法人が新法人税法第四条の二の承認を受けた日以後に支出する同項に規定する寄附金の額について適用する。 suppl-4141-79/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-17/par-1 The provisions of Article 81-6, paragraph (1) and paragraphs (3) through (7) of the New Corporation Tax Act apply to the amount of contributions or donations paid by a consolidated corporation on or after April 1, 2002, and the provisions of paragraph (2) of that Article apply to the amount of contributions or donations prescribed in that paragraph paid by a consolidated corporation on or after the day on which it received the approval referred to in Article 4-2 of the New Corporation Tax Act. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第三十五条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-35/par-1 --- ## 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-20261008T111236-095, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08