# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十七条 (Supplementary Provisions, Article 57) - 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: 第五十七条 (Supplementary Provisions, Article 57)（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関する経過措置） — address `suppl-5031-11/art-57` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57 - 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. --- ### 第五十七条（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関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations caption: machine translation, not official suppl-5031-11/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57 **第一項** 第七条の規定（附則第一条第十五号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する新法人税法第三十七条第四項の規定は、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、法人が施行日前に支出した第七条の規定による改正前の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する旧法人税法第三十七条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-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57/par-1 The provisions of Article 37, paragraph (4) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (xv), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to the amount of donations prescribed in Article 37, paragraph (4) of the New Corporation Tax Act that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 37, paragraph (4) of the Former Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation made before the Effective Date. machine translation, not official --- ## Cites - suppl-5031-11/art-57/par-1: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-5031-11/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15 - suppl-5031-11/art-57/par-1: この条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-5031-11/art-57 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57 ## Cited by 2 provisions cite 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/ja/special-taxation-measures-act/suppl-5031-11/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43/par-1 - 租税特別措置法 附則第五十七条第一項（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関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57/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-20261007T211206-631, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07