Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1983.

②With respect to a certifying document prescribed in Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving Donation Deduction) of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 that a juridical person listed in Article 215, paragraph (1), item (ii), (c), (g), (h), (i), (k), (n) or (p) (Scope of Research Corporations, etc.) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 59 of 1983) has received, within two years before the date of enforcement of this Ministerial Order, from the competent authority prescribed in that item (i), (b), that document is deemed to be the certifying document prescribed in Article 47-2, paragraph (3), item (i), (b) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1. In this case, for the application of the provisions of (b) of that item, the phrase "one received (limited to a copy of one in which, where the person who received the specific donation falls under a juridical person listed in item (ii), (c), (g), (h), (i), (k), (n) or (p) of that paragraph, the date of certification under that item stated in the document issued within those two years is within two years (five years in the case of a juridical person listed in item (ii), (c)) on or before the date of the expenditure)" in (b) of that item is deemed to be replaced with "one received".