Supplementary Provisions
附 則
This Cabinet Order comes into effect on April 1, 1985.
この政令は、昭和六十年四月一日から施行する。
The provisions of Article 89 (Scope of Government Subsidy or Its Equivalent) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the subsidies, incentive payments and grants prescribed in that Article that an individual receives 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 the subsidies, incentive payments and grants prescribed in Article 89 (Scope of Government Subsidy or Its Equivalent) of the Order for Enforcement of the Income Tax Act prior to amendment that an individual received before the Effective Date.
The provisions of Article 217, 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 an individual makes on or after the Effective Date, and the provisions then in force continue to govern such specified donations made by an individual before the Effective Date.
新令第二百十七条第一項第二号（試験研究法人等の範囲）の規定は、個人が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、個人が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. 59 of 1985.
Short name set inSupplementary Provisions, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 59 of 1985, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (2)