Supplementary Provisions
附 則
This Cabinet Order comes into effect as of April 1, 1994.
この政令は、平成六年四月一日から施行する。
The provisions of Article 217 (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Order for Enforcement of the Income Tax Act after amendment 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, and the provisions then in force continue to govern those specified donations that an individual made before that day.
改正後の所得税法施行令第二百十七条（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、個人が同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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.