Supplementary Provisions, Article 5Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction
第五条（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), items (i)-2 through (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 as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that an individual made before the Effective Date.
新令第二百十七条第一項第一号の二から第三号まで（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）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改正法第一条の規定による改正前の所得税法（以下「旧法」という。）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は、なお従前の例による。
Of the donations that an individual makes to a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) that falls under those listed in Article 217, paragraph (1), item (ii), (k) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order on the day before the Effective Date, the donations made within a period specified by Ministry of Finance Order that is within two years from the Effective Date are deemed to be donations made to a corporation listed in Article 217, paragraph (1), item (iii) of the New Order.
個人が、民法（明治二十九年法律第八十九号）第三十四条（公益法人の設立）の規定により設立された法人で施行日の前日において旧令第二百十七条第一項第二号ル（公益の増進に著しく寄与する法人の範囲）に掲げるものに該当するものに対して支出する寄付金のうち施行日から二年以内の期間で財務省令で定める期間内に支出するものについては、新令第二百十七条第一項第三号に掲げる法人に対して支出する寄付金とみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 100 of 2004.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 100 of 2004, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 100 of 2004 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 100 of 2004, short name for the 2004 Act partially amending the Income Tax Act and other laws (Act No. 14 of 2004).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 100 of 2004, the Income Tax Act as amended by Article 1 of the Act those supplementary provisions call the amending Act (改正法).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 100 of 2004, the Income Tax Act as it stood before Article 1 of the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)