Supplementary Provisions, Article 2Transitional Measures Concerning Organizations That Are Members of the Japanese Olympic Committee (Incorporated Foundation) and Deliver Money or Goods Treated as Nontaxable

The provisions of Article 28 of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year pertaining to the period from January 1, 2019 through December 31, 2019) and earlier years.