# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の十一の三 (Article 66-11-3) - 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: 第六十六条の十一の三 (Article 66-11-3)（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — address `art-66-11-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-11-3 - 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. --- ### 第六十六条の十一の三（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations caption: machine translation, not official art-66-11-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3 **第一項** その事業年度終了の日において特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人（次項において「認定特定非営利活動法人」という。）である法人がその収益事業に属する資産のうちからその収益事業以外の事業で特定非営利活動（同条第一項に規定する特定非営利活動をいう。次項及び第三項において同じ。）に係る事業に該当するもののために支出した金額がある場合における同法第七十条第一項の規定により読み替えて適用する法人税法第三十七条の規定の適用については、同条第四項ただし書中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人（租税特別措置法第六十六条の十一の三第一項（認定特定非営利活動法人に対する寄附金の損金算入等の特例）に規定する認定特定非営利活動法人をいう。次項及び第六項において同じ。）が」と、同条第五項ただし書中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人が」と、同条第六項中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人が」と、「にあつては、」とあるのは「にあつては」と、「金額）」とあるのは「金額とし、認定特定非営利活動法人にあつてはその収益事業に属する資産のうちからその収益事業以外の事業で租税特別措置法第六十六条の十一の三第一項に規定する特定非営利活動に係る事業に該当するもののために支出した金額とする。）」とする。 art-66-11-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-1 With regard to the application of the provisions of Article 37 of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 70, paragraph (1) of the Act on Promotion of Specified Non-profit Activities in the case where a corporation that, at the end of the business year, is a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of that Act (referred to as a "certified specified nonprofit corporation" in the following paragraph) has an amount that it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity (meaning specified non-profit activity prescribed in paragraph (1) of that Article; the same applies in the following paragraph and paragraph (3)), the phrase "a public interest corporation, etc." in the proviso to paragraph (4) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation (meaning a certified specified nonprofit corporation prescribed in Article 66-11-3, paragraph (1) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph and paragraph (6))", the phrase "a public interest corporation, etc." in the proviso to paragraph (5) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "a public interest corporation, etc." in paragraph (6) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "にあつては、" (in the case of, followed by a comma) is deemed to be replaced with "にあつては" (in the case of, without the comma), and the phrase "amount)" is deemed to be replaced with "amount, and for a certified specified nonprofit corporation, the amount it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity prescribed in Article 66-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation)". machine translation, not official **第二項** 法人（前項の規定の適用を受ける法人を除く。）が各事業年度において支出した寄附金の額のうちに認定特定非営利活動法人等（認定特定非営利活動法人及び特定非営利活動促進法第二条第四項に規定する特例認定特定非営利活動法人をいう。以下この項において同じ。）に対する当該認定特定非営利活動法人等の行う特定非営利活動に係る事業に関連する寄附金の額がある場合における法人税法第三十七条の規定の適用については、同条第四項中「）の額があるときは、当該寄附金」とあるのは、「以下この項において同じ。）及び認定特定非営利活動法人等（租税特別措置法第六十六条の十一の三第二項（認定特定非営利活動法人に対する寄附金の損金算入等の特例）に規定する認定特定非営利活動法人等をいう。）に対する当該認定特定非営利活動法人等の行う同条第二項に規定する特定非営利活動に係る事業に関連する寄附金の額があるときは、これらの寄附金」とする。 art-66-11-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-2 With regard to the application of the provisions of Article 37 of the Corporation Tax Act in the case where the amount of donations paid by a corporation (excluding a corporation to which the provisions of the preceding paragraph apply) in each business year includes the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation and a special certified specified nonprofit corporation prescribed in Article 2, paragraph (4) of the Act on Promotion of Specified Non-profit Activities; hereinafter the same applies in this paragraph) related to a business pertaining to specified non-profit activity conducted by that certified specified nonprofit corporation, etc., the phrase ") exists, those donations" in paragraph (4) of that Article is deemed to be replaced with "; hereinafter the same applies in this paragraph) and the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation, etc. prescribed in Article 66-11-3, paragraph (2) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation) related to a business pertaining to specified non-profit activity prescribed in paragraph (2) of that Article conducted by that certified specified nonprofit corporation, etc. exist, these donations". machine translation, not official **第三項** 特定非営利活動促進法第四十四条第一項の認定を受けた法人がその認定を取り消された場合には、当該法人がその取消しの基因となつた事実が生じた日として政令で定める日を含む事業年度からその取消しの日を含む事業年度の前事業年度までの各事業年度（その取消しの日を含む事業年度終了の日前七年以内に終了した各事業年度に限る。以下この項において同じ。）においてその収益事業に属する資産のうちからその収益事業以外の事業で特定非営利活動に係る事業に該当するもののために支出した金額で当該各事業年度の所得の金額の計算上損金の額に算入された金額に相当する金額の合計額は、当該法人のその取消しの日を含む事業年度において行う収益事業から生じた収益の額とみなす。 art-66-11-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-3 Where a corporation that has received the certification under Article 44, paragraph (1) of the Act on Promotion of Specified Non-profit Activities has had that certification revoked, an amount equivalent to the total of the amounts that the corporation expended, in each business year from the business year that includes the day specified by Cabinet Order as the day on which the fact giving rise to the revocation arose until the business year preceding the business year that includes the date of the revocation (limited to business years that ended within seven years before the end of the business year that includes the date of the revocation; hereinafter the same applies in this paragraph), out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity, and that were included in deductible expenses in calculating the amount of income for each of those business years, is deemed to be the amount of revenue arising from the profit-making business conducted by the corporation in the business year that includes the date of the revocation. machine translation, not official **第四項** 前項の場合において、同項の法人がその取消しの日に収益事業を行つていないものであるときは、当該法人は、その取消しの日において新たに収益事業を開始したものとみなす。この場合において、その取消しの日を含む事業年度については、法人税法第六十六条第四項の規定及び第四十二条の三の二第三項の規定は、適用しない。 art-66-11-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-4 In the case referred to in the preceding paragraph, if the corporation referred to in that paragraph is not conducting a profit-making business on the date of the revocation, the corporation is deemed to have newly commenced a profit-making business on the date of the revocation. In this case, the provisions of Article 66, paragraph (4) of the Corporation Tax Act and the provisions of Article 42-3-2, paragraph (3) do not apply for the business year that includes the date of the revocation. machine translation, not official **第五項** 前項に定めるもののほか、第一項に規定する認定特定非営利活動法人が同項の規定により法人税法第三十七条第六項の規定を読み替えて同条第一項の規定を適用する場合の同項に規定する政令で定めるところにより計算した金額その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。 art-66-11-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-5 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the amount calculated in the manner specified by Cabinet Order prescribed in Article 37, paragraph (1) of the Corporation Tax Act in the case where a certified specified nonprofit corporation prescribed in paragraph (1) applies the provisions of paragraph (1) of that Article by reading the provisions of paragraph (6) of that Article with the replacement of terms pursuant to the provisions of paragraph (1), and other necessary particulars concerning the application of the provisions of paragraphs (1) through (3). machine translation, not official --- ## Cites - art-66-11-3/par-1: 特定非営利活動促進法第二条第三項 → e-Gov law 410AC1000000007, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-66-11-3/par-1: 同条第一項 → e-Gov law 410AC1000000007, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-66-11-3/par-1: 同法第七十条第一項 → e-Gov law 410AC1000000007, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection - art-66-11-3/par-1: 法人税法第三十七条 → 法人税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/corporation-tax-act/art-37 · https://japanlaw.org/l/340AC0000000034/art-37 - art-66-11-3/par-1: 同条第四項 → 法人税法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-4 · https://japanlaw.org/l/340AC0000000034/art-37/par-4 - art-66-11-3/par-1: 次項 → 法人税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-5 · https://japanlaw.org/l/340AC0000000034/art-37/par-5 - art-66-11-3/par-1: 第六項 → 法人税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-6 · https://japanlaw.org/l/340AC0000000034/art-37/par-6 - art-66-11-3/par-1: 次項 → 租税特別措置法 第六十六条の十一の三第二項 (Article 66-11-3, paragraph (2)), art-66-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-2 - art-66-11-3/par-1: 租税特別措置法第六十六条の十一の三第一項 → 租税特別措置法 第六十六条の十一の三第一項 (Article 66-11-3, paragraph (1)), art-66-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-1 - art-66-11-3/par-1: 第三項 → 租税特別措置法 第六十六条の十一の三第三項 (Article 66-11-3, paragraph (3)), art-66-11-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-3 - art-66-11-3/par-2: 特定非営利活動促進法第二条第四項 → e-Gov law 410AC1000000007, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-66-11-3/par-2: 法人税法第三十七条 → 法人税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/corporation-tax-act/art-37 · https://japanlaw.org/l/340AC0000000034/art-37 - art-66-11-3/par-2: 同条第四項 → 法人税法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-4 · https://japanlaw.org/l/340AC0000000034/art-37/par-4 - art-66-11-3/par-2: この項 → 租税特別措置法 第六十六条の十一の三第二項 (Article 66-11-3, paragraph (2)), art-66-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-2 - art-66-11-3/par-2: 前項 → 租税特別措置法 第六十六条の十一の三第一項 (Article 66-11-3, paragraph (1)), art-66-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-1 - art-66-11-3/par-3: 特定非営利活動促進法第四十四条第一項 → e-Gov law 410AC1000000007, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection - art-66-11-3/par-3: この項 → 租税特別措置法 第六十六条の十一の三第三項 (Article 66-11-3, paragraph (3)), art-66-11-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-3 - art-66-11-3/par-4: 法人税法第六十六条第四項 → 法人税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-4 · https://japanlaw.org/l/340AC0000000034/art-66/par-4 - art-66-11-3/par-4: 第四十二条の三の二第三項 → 租税特別措置法 第四十二条の三の二第三項 (Article 42-3-2, paragraph (3)), art-42-3-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-3 - art-66-11-3/par-4: 前項 → 租税特別措置法 第六十六条の十一の三第三項 (Article 66-11-3, paragraph (3)), art-66-11-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-3 - art-66-11-3/par-5: 同条第一項 → 法人税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/art-37/par-1 - art-66-11-3/par-5: 法人税法第三十七条第六項 → 法人税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-6 · https://japanlaw.org/l/340AC0000000034/art-37/par-6 - art-66-11-3/par-5: 第一項から第三項まで → 租税特別措置法 第六十六条の十一の三第二項 (Article 66-11-3, paragraph (2)), art-66-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-2 - art-66-11-3/par-5: 第一項 → 租税特別措置法 第六十六条の十一の三第一項 (Article 66-11-3, paragraph (1)), art-66-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-1 - art-66-11-3/par-5: 前項 → 租税特別措置法 第六十六条の十一の三第四項 (Article 66-11-3, paragraph (4)), art-66-11-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-4 - art-66-11-3/par-5: 第一項から第三項まで → 租税特別措置法 第六十六条の十一の三第三項 (Article 66-11-3, paragraph (3)), art-66-11-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第四十条第一項第十一号（定義） — https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-11 - 租税特別措置法 第六十六条の十一の三第一項（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-1 - 租税特別措置法 第六十六条の十一の三第二項（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-2 - 租税特別措置法 第六十六条の十一の三第三項（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-3 - 租税特別措置法 第六十六条の十一の三第四項（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-4 - 租税特別措置法 第六十六条の十一の三第五項（認定特定非営利活動法人に対する寄附金の損金算入等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-5 --- ## 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-20261007T211206-159, 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