# 法人税法 / Corporation Tax Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（寄附金の損金不算入に関する経過措置） — address `suppl-4181-10/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-28 - 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. --- ### 第二十八条（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 caption: machine translation, not official suppl-4181-10/art-28 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-28 **第一項** 法人が会社法施行日前に終了した事業年度において支出した旧法人税法第三十七条第一項に規定する寄附金の額で同項に規定する経理をしたものについては、なお従前の例による。 suppl-4181-10/art-28/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-28/par-1 With regard to the amount of contributions or donations prescribed in Article 37, paragraph (1) of the Former Corporation Tax Act that a corporation paid in a business year that ended before the Companies Act Effective Date and for which it carried out the accounting treatment prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が施行日から会社法施行日の前日までの間に終了する事業年度において旧法人税法第三十七条第三項に規定する寄附金の額を支出する場合における同項の規定の適用については、同項中「資本等の金額」とあるのは、「資本金等の額」とする。 suppl-4181-10/art-28/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-28/par-2 With regard to the application of the provisions of Article 37, paragraph (3) of the Former Corporation Tax Act in the case where a corporation pays the amount of contributions or donations prescribed in that paragraph in a business year ending during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of capital, etc." in that paragraph is deemed to be replaced with "amount of stated capital, etc.". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-2 --- ## 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-20261008T111236-102, 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