Supplementary Provisions, Article 5Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Subject to the Donation Deduction

①The provisions of Article 217, paragraph (1) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to 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 those specified donations that an individual made before the Effective Date.

②Where, with respect to a juridical person listed in Article 217, paragraph (1), item (iii), (a), (b), (e), (f), (l), (o) or (r) of the New Order, the competent minister prescribed in that item has certified before the Effective Date that the juridical person falls under that description, that certification (where there are two or more such certifications, limited to the one closest to the Effective Date) is deemed to be the recognition under that item, and the date on which that certification was received is deemed to be the date on which the recognition under that item was received.