# 法人税法 / Corporation Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（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-4221-6/art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-25 - 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. --- ### 第二十五条（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 the Exclusion of Contributions or Donations in Consolidated Business Years from Deductible Expenses caption: machine translation, not official suppl-4221-6/art-25 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-25 **第一項** 十月新法人税法第八十一条の六第二項の規定は、連結法人が平成二十二年十月一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、連結法人が同日前に支出した十月旧法人税法第八十一条の六第二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-4221-6/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-25/par-1 The provisions of Article 81-6, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of contributions or donations prescribed in that paragraph that a consolidated corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 81-6, paragraph (2) of the Corporation Tax Act Before the October Changes that a consolidated corporation made before that date, the provisions then in force continue to govern. 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三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/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-20261008T111236-114, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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