法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(連結事業年度における寄附金の損金不算入)
第八十一条の六  連結法人が各連結事業年度において支出した寄附金の額（次項の規定の適用を受ける寄附金の額を除く。）の合計額のうち、当該連結法人に係る連結親法人の当該連結事業年度終了の時の連結個別資本金等の額又は当該連結事業年度の連結所得の金額を基礎として政令で定めるところにより計算した金額を超える部分の金額は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。

Exclusion of Contributions and Donations in the Consolidated Business Year from Deductible Expenses
Article 81-6  The portion of the sum of the donations made by a consolidated corporation in each consolidated business year (excluding the amount of donations subject to the provisions of the following paragraph) that exceeds the amount of the consolidated individual stated capital of the consolidated parent corporation related to the consolidated corporation as of the end of the consolidated business year or the amount calculated as specified by Cabinet Order based on the consolidated income for the consolidated business year is excluded from deductible expenses, when calculating the amount of consolidated income of the consolidated corporation for each consolidated business year.

連結法人が各連結事業年度において支出した寄附金の額のうち当該連結法人との間に連結完全支配関係がある他の連結法人に対して支出した寄附金の額があるときは、当該寄附金の額は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。

When the amount of a donation made by a consolidated corporation in each consolidated business year contains any donation to another consolidated corporation that has a consolidated full controlling interest in the consolidated corporation, the amount of the donation is excluded from deductible expenses, when calculating the amount of income of the consolidated corporation for each consolidated business year.

第一項の場合において、同項に規定する寄附金の額のうちに第三十七条第三項各号（寄附金の損金不算入）に掲げる寄附金の額があるときは、当該寄附金の額の合計額は、第一項に規定する寄附金の額の合計額に算入しない。

In the case referred to in paragraph (1), when the amount of a donation as prescribed in the paragraph contains any donation listed in the items of Article 37, paragraph (3) (Exclusion of Contributions and Donations from Deductible Expenses), the sum of the donations is excluded from the sum of the donations prescribed in paragraph (1).

第一項の場合において、同項に規定する寄附金の額のうちに第三十七条第四項に規定する寄附金の額があるときは、当該寄附金の額の合計額（当該合計額が第一項の連結法人に係る連結親法人の当該連結事業年度終了の時の連結個別資本金等の額又は当該連結事業年度の連結所得の金額を基礎として政令で定めるところにより計算した金額を超える場合には、当該計算した金額に相当する金額）は、第一項に規定する寄附金の額の合計額に算入しない。

In the case referred to in paragraph (1), when the amount of a donation as prescribed in the paragraph contains any donation as prescribed in Article 37, paragraph (4), the sum of the donations (in the case where the sum exceeds the amount of the consolidated individual stated capital, etc. of the consolidated parent corporation related to the consolidated corporation set forth in paragraph (1) as of the end of the consolidated business year or the amount calculated as specified by Cabinet Order based on the consolidated income for the consolidated business year, the amount equivalent to the calculated amount) is excluded from the sum of the donations prescribed in paragraph (1).

連結法人が第三十七条第六項に規定する特定公益信託の信託財産とするために支出した金銭の額は、寄附金の額とみなして第一項、前項及び次項の規定を適用する。この場合において、前項中「第三十七条第四項に規定する寄附金の額」とあるのは、「第三十七条第六項の規定により読み替えて適用される同条第四項に規定する寄附金の額」とするほか、この項の規定の適用を受けるための手続に関し必要な事項は、政令で定める。

The amount that a consolidated corporation has spent for the purpose of entrusting as trust property under a specified charitable trust as prescribed in Article 37 is deemed to be the amount of a donation, and the provisions of paragraph (1), the preceding paragraph, and the following paragraph applies.In this case, the term "any donation as prescribed in Article 37, paragraph (4)" in the preceding paragraph is deemed to be replaced with "any donation as prescribed in Article 37, paragraph (4) that is applied by replacing the terms pursuant to the provisions of paragraph (6) of the Article," and other necessary matters concerning procedures for seeking the application of the provisions of this paragraph are specified by Cabinet Order.

第三十七条第七項から第十項までの規定は、前各項の規定を適用する場合について準用する。この場合において、同条第九項中「書類を保存している」とあるのは、「書類を第三項各号に規定する寄附金の額又は第四項に規定する寄附金の額を支出した各連結法人において保存している」と読み替えるものとする。

The provisions of Article 37, paragraphs (7) through (10) apply mutatis mutandis to the case where the provisions of the preceding paragraphs apply.In this case, the term "are retained" in paragraph (9) of the Article is deemed to be replaced with "are retained by the respective consolidated corporations that have made a donation as prescribed in the items of paragraph (3) or a donation as prescribed in paragraph (4)."

第一項又は第二項の規定により損金の額に算入されない金額のうち各連結法人に帰せられる金額の計算その他これらの規定の適用に関し必要な事項は、政令で定める。

The calculation of the portion of the amount excluded from deductible expenses under paragraph (1) or paragraph (2) that is to be attributed to each consolidated corporation and other necessary matters concerning the application of the provisions of these paragraphs are specified by Cabinet Order.