# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十三条 (Supplementary Provisions, Article 73) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第七十三条 (Supplementary Provisions, Article 73)（連結法人の認定特定非営利活動法人等に対する寄附金の損金算入の特例に関する経過措置） — address `suppl-5031-11/art-73` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73 - 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. --- ### 第七十三条（連結法人の認定特定非営利活動法人等に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations by Consolidated Corporations to Certified Specified Nonprofit Corporations, etc. caption: machine translation, not official suppl-5031-11/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73 **第一項** 新租税特別措置法第六十八条の九十六第一項の規定により読み替えて適用する法人税法第八十一条の六第四項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行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し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の九十六第一項の規定により読み替えて適用する法人税法第八十一条の六第四項に規定する寄附金の額については、なお従前の例による。 suppl-5031-11/art-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73/par-1 The provisions of Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四十三条第一項（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-632, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07