Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act

The provisions of Article 217, paragraph (1) (Scope of Experimental Research Corporations, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 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 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 by an individual before the Effective Date.