Supplementary Provisions, Article 4Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction
第四条（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 (i)-3 (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 that an individual makes on or after October 1, 2005, 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一号の三（公益の増進に著しく寄与する法人の範囲）の規定は、個人が平成十七年十月一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. 98 of 2005.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 98 of 2005, short name for the 2005 Act partially amending the Income Tax Act and other laws (Act No. 21 of 2005), as used in Articles 3 and 4 of those provisions.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4