Supplementary Provisions, Article 6Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction
第六条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金等に関する経過措置）
The provisions of Article 217, paragraph (1), item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the 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 April 1, 2001, and the provisions then in force continue to govern those specified donations that an individual made before that date.
新令第二百十七条第一項第三号（公益の増進に著しく寄与する法人の範囲）の規定は、個人が平成十三年四月一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。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 136 of 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)