Supplementary Provisions, Article 4Transitional Measures Concerning Donations to Experimental Research Corporations, etc. Eligible for Donation Deduction

①The provisions of Article 215, paragraph (1), item (ii) (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 date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such specified donations made before the Effective Date.

②Where a corporation listed in Article 215, paragraph (1), item (ii), (c), (g), (h), (i), (k), (n) or (p) of the New Order (for a corporation listed in (p) of that item, limited to one whose business that is its main purpose extends throughout the country) has received a subsidy from the national government with regard to its business that is its main purpose within two years before the Effective Date (five years, for a corporation listed in (c) of that item), it is deemed to have obtained the certification under that item on the day on which it received it (where there are two or more days on which it received it, the day closest to the Effective Date).