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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号 改正

(寄附金の損金不算入)
第三十七条  内国法人が各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、その内国法人の当該事業年度終了の時の資本金等の額又は当該事業年度の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、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

(Exclusion of Contributions or Donations from Deductible Expenses)
Article 37  The portion of the sum of the donations made by a domestic corporation in each business year (excluding the amount of donations subject to the provisions of the following paragraph) that exceeds the amount of the domestic corporation's stated capital, etc. as of the end of the business year or the amount calculated as specified by Cabinet Order based on the income for the business year is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

内国法人が各事業年度において当該内国法人との間に連結完全支配関係がある連結法人に対して支出した寄附金の額があるときは、その寄附金の額は、当該内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

When a domestic corporation has made any donation in each business year to a consolidated corporation that has a consolidated full controlling interest in the domestic corporation, the amount of such donation is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

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次の各号に掲げる寄附金の額があるときは、当該各号に掲げる寄附金の額の合計額は、同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 of the following amounts, the total amount of donations listed in the following items is excluded from the sum of the donations prescribed in the paragraph:一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

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、公共法人、公益法人等(別表第二に掲げる一般社団法人及び一般財団法人を除く。以下この項及び次項において同じ。)その他特別の法律により設立された法人のうち、教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に著しく寄与するものとして政令で定めるものに対する当該法人の主たる目的である業務に関連する寄附金(前項各号に規定する寄附金に該当するものを除く。)の額があるときは、当該寄附金の額の合計額(当該合計額が当該事業年度終了の時の資本金等の額又は当該事業年度の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。ただし、公益法人等が支出した寄附金の額については、この限りでない。

In the case referred to in paragraph (1), when the amount of a donation as prescribed in the paragraph contains any amount of a donation made to a public service corporation, corporation in the public interest, etc. (excluding any of the general incorporated associations and general incorporated foundations listed in Appended Table 2; hereinafter the same applies in this paragraph and the following paragraph), or any other corporation established under special Acts that is specified by Cabinet Order as serving significantly in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest, with regard to the business of such corporation's major purpose (excluding donations falling under any of the categories prescribed in the items of the preceding paragraph), the sum of such donations (in the case where the sum exceeds the amount of stated capital, etc. as of the end of the business year or the amount calculated as specified by Cabinet Order based on the income for the business year, the amount equivalent to the calculated amount) is excluded from the sum of the donations prescribed in paragraph (1);provided, however, that this does not apply to the amount of a donation made by a corporation in the public interest, etc.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

公益法人等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のために支出した金額(公益社団法人又は公益財団法人にあつては、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公益に関する事業として政令で定める事業に該当するもののために支出した金額)は、その収益事業に係る寄附金の額とみなして、第一項の規定を適用する。

The amount that a corporation in the public interest, etc. has spent from among the assets belonging to its profit-making business for the purpose of a business other than the profit-making business (with regard to a public interest incorporated association or public interest incorporated foundation, the amount that it has spent from among the assets belonging to its profit-making business for the purpose of a business other than the profit-making business that is specified by Cabinet Order as a business related to the public interest) is deemed to be the amount of a donation related to its profit-making business and the provisions of paragraph (1) apply.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

内国法人が特定公益信託(公益信託ニ関スル法律(大正十一年法律第六十二号)第一条(公益信託)に規定する公益信託で信託の終了の時における信託財産がその信託財産に係る信託の委託者に帰属しないこと及びその信託事務の実施につき政令で定める要件を満たすものであることについて政令で定めるところにより証明がされたものをいう。)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、第四項、第九項及び第十項の規定を適用する。この場合において、第四項中「)の額」とあるのは、「)の額(第六項に規定する特定公益信託のうち、その目的が教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に著しく寄与するものとして政令で定めるものの信託財産とするために支出した金銭の額を含む。)」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 domestic corporation has spent for the purpose of entrusting as trust property under a specified charitable trust (meaning a charitable trust as prescribed in Article 1 (Charitable Trust) of the Charitable Trust Act (Act No. 62 of 1922), for which it is certified, as specified by Cabinet Order, that a trust property as of the time of the termination of the trust is not vested in a settlor of the trust related to the trust property and the operation of the trust affairs meets the requirements specified by Cabinet Order) is deemed to be the amount of a donation, and the provisions of paragraph (1), paragraph (4), paragraph (9) and paragraph (10) apply. In this case, the term "paragraph)," in paragraph (4) is deemed to be replaced with "paragraph) (such amount includes the amount spent for the purpose of entrusting as trust property under a specified charitable trust as prescribed in paragraph (6) that is specified by Cabinet Order as serving significantly in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest," and other necessary matters concerning procedures for seeking the application of the provisions of this paragraph are specified by Cabinet Order.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

前各項に規定する寄附金の額は、寄附金、拠出金、見舞金その他いずれの名義をもつてするかを問わず、内国法人が金銭その他の資産又は経済的な利益の贈与又は無償の供与(広告宣伝及び見本品の費用その他これらに類する費用並びに交際費、接待費及び福利厚生費とされるべきものを除く。次項において同じ。)をした場合における当該金銭の額若しくは金銭以外の資産のその贈与の時における価額又は当該経済的な利益のその供与の時における価額によるものとする。

The amount of a donation as prescribed in the preceding paragraphs, irrespective of the donation having been made as a donation, contribution, gift, or under any other name, is to be the amount of monies in the case where a domestic corporation has made a gift or the gratuitous conveyance of monies or other assets or economic benefits (excluding expenses for advertising or providing samples or other equivalent expenses, and those deemed to be entertainment and social expenses, reception expenses, and welfare expenses; the same applies in the following paragraph), the value of the assets other than monies as of the time of the gift, or the value of the economic benefits as of the time of the conveyance.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

内国法人が資産の譲渡又は経済的な利益の供与をした場合において、その譲渡又は供与の対価の額が当該資産のその譲渡の時における価額又は当該経済的な利益のその供与の時における価額に比して低いときは、当該対価の額と当該価額との差額のうち実質的に贈与又は無償の供与をしたと認められる金額は、前項の寄附金の額に含まれるものとする。

In the case where a domestic corporation has transferred assets or conveyed economic benefits, when the price for the transfer or conveyance is low compared with the value of the assets as of the transfer or the value of the economic benefits as of the conveyance, the portion of the difference between the price and the value that is deemed to have been, in effect, given as a gift or gratuitous conveyance is included in the amount of the donation set forth in the preceding paragraph.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

第三項及び第四項の規定は、確定申告書に第一項に規定する寄附金の額の合計額に算入されない第三項各号に掲げる金額又は第四項に規定する寄附金の額の記載及び第三項各号又は第四項に規定する寄附金の明細書の添付があり、かつ、財務省令で定める書類を保存している場合に限り、適用する。この場合において、第三項又は第四項の規定により第一項に規定する寄附金の額の合計額に算入されない金額は、当該金額として記載された金額を限度とする。

The provisions of paragraph (3) and paragraph (4) apply only in the case where a tax return states the amount listed in the items of paragraph (3) or the amount of a donation as prescribed in paragraph (4) that is excluded from the sum of the donations prescribed in paragraph (1) and contains a detailed statement concerning the donations prescribed in the items of paragraph (3) or paragraph (4), and where documents specified by Ordinance of the Ministry of Finance are retained.In this case, the amount that is excluded from the sum of the donations prescribed in paragraph (1) pursuant to the provisions of paragraph (3) or paragraph (4) does not exceed the amount entered as the amount.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

税務署長は、第三項又は第四項の規定により第一項に規定する寄附金の額の合計額に算入されないこととなる金額の全部又は一部につき前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、その記載若しくは明細書の添付又は書類の保存がなかつた金額につき第三項又は第四項の規定を適用することができる。

Even in the case where a tax return without entries for the matters or the attachment of a detailed statement set forth in the preceding paragraph, with regard to the whole or a part of the amount to be excluded from the sum of the donations prescribed in paragraph (1) pursuant to the provisions of paragraph (3) or paragraph (4), has been filed or where the documents set forth in the preceding paragraph are not retained, the district director of the tax office may apply the provisions of paragraph (3) or paragraph (4) to the amount for which there were no entries or attachments of the detailed statement or the documents were not retained, when they find any unavoidable grounds for the person's failure to make entries, attach the detailed statement, or retain the documents.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

財務大臣は、第三項第二号の指定をしたときは、これを告示する。

When the Minister of Finance has made a designation set forth in paragraph (3), item (ii), they make a public notification thereof.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.

第五項から前項までに定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。

Beyond what is provided for in paragraph (5) to the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.一  国又は地方公共団体(港湾法(昭和二十五年法律第二百十八号)の規定による港務局を含む。)に対する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。)の額(i)  the amount of a donation to the national or a local government (including port authorities as prescribed by the Ports and Harbors Act (Act No. 218 of 1950) (when it is deemed that a person who has made a donation may utilize the facilities established by the donation exclusively or may enjoy any other special benefits therefrom, such donation is excluded); or二  公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金(当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。)のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したものの額イ 広く一般に募集されること。ロ 教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。(ii)  the amount of a donation to a public interest incorporated association, public interest incorporated foundation, or any other corporation or group that conducts business for public interest purposes (including a donation for the purpose of establishing such corporation or any other donation made prior to the establishment thereof that is specified by Cabinet Order) that is designated by the Minister of Finance as a donation meeting the following requirements, as specified by Cabinet Order:(a)  That the donation is collected widely from the general public.(b)  That it is fully expected that the donation is appropriated to urgent expenses to serve in the promotion of education or science, the enhancement of culture, as a contribution to social welfare or any other improvement in the public interest.