# 法人税法 / Corporation Tax Act — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8)（寄附金の損金不算入に関する経過措置） — address `suppl-5061-8/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-8 - 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. --- ### 第八条（寄附金の損金不算入に関する経過措置） — Transitional Measures for Exclusion of Contributions or Donations from Deductible Expenses caption: machine translation, not official suppl-5061-8/art-8 · https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-8 **第一項** 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。 suppl-5061-8/art-8/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-8/par-1 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)". machine translation, not official --- ## Cites - suppl-5061-8/art-8/par-1: 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 → e-Gov law 211AC0000000062, 第一条 (Article 1), art-1 — not held in this collection - suppl-5061-8/art-8/par-1: 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 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5061-8/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-8 - suppl-5061-8/art-8/par-1: 次条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5061-8/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第九号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-1/par-1/item-9/sub-2 - 法人税法 附則第七条第一項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-7/par-1 - 法人税法 附則第八条第一項（寄附金の損金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-8/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-20261008T111236-146, 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