Supplementary Provisions

①This Ministerial Order comes into effect as of the date of promulgation.

②The provisions of Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving Donation Deduction) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (limited to the part pertaining to a juridical person listed in Article 217, paragraph (1), item (iii) (Scope of Research Corporations, etc.) of the Order for Enforcement of the Income Tax Act) apply where an individual, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), attaches to a Tax Return pursuant to Article 262, paragraph (1) (Submission or Presentation of Documents Relating to Tax Return) of the Order for Enforcement of the Income Tax Act a copy of the certifying document prescribed in Article 47-2, paragraph (3), item (i), (b) of the Regulation for Enforcement of the Income Tax Act as so amended that is issued on or after the Effective Date, or presents it upon submission of that return, and the provisions then in force continue to govern where an individual attaches to a Tax Return pursuant to Article 262, paragraph (1) of the Order for Enforcement of the Income Tax Act a copy of the 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 2 that was issued before the Effective Date, or presents it upon submission of that return.