Supplementary Provisions
附 則
This Cabinet Order comes into effect as of the day of enforcement of the Act on the Development of Related Acts for the Promotion of Reform to Enhance Regional Autonomy and Independence (Act No. 41 of 2020).
この政令は、地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律（令和二年法律第四十一号）の施行の日から施行する。
The provisions of Article 217, item (i)-2 of the Order for Enforcement of the Income Tax Act after the amendment apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual makes on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date" in this paragraph and the following paragraph), and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.
改正後の所得税法施行令第二百十七条第一号の二の規定は、個人がこの政令の施行の日（以下この項及び次項において「施行日」という。）以後に支出する所得税法第七十八条第一項に規定する特定寄附金について適用し、個人が施行日前に支出した当該特定寄附金については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 273 of 2020, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (2)· applies only in this paragraph