Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on the date of promulgation.
この政令は、公布の日から施行する。
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第二条（所得税法施行令の一部改正に伴う経過措置）
The provisions of Article 217, paragraph (1) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Order for Enforcement of the Income Tax Act after amendment by Article 1 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 day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.
第一条の規定による改正後の所得税法施行令第二百十七条第一項（公益の増進に著しく寄与する法人の範囲）の規定は、個人がこの政令の施行の日（以下「施行日」という。）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。
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 21 of 1993, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)