Supplementary Provisions, Article 5Transitional Measures Concerning Donations to Experimental Research Corporations, etc. Eligible for Donation Deduction
第五条（寄付金控除の対象となる試験研究法人等に対する寄付金に関する経過措置）
The provisions of Article 215, item (i) (Scope of Experimental Research Corporations, etc.) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made on or after the Effective Date, and the provisions then in force continue to govern such specified donations made before the Effective Date.
新令第二百十五条第一号（試験研究法人等の範囲）の規定は、施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、施行日前に支出した当該特定寄付金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 70 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 70 of 1982, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)