Supplementary Provisions
附 則
This Ministerial Order comes into effect as of January 1, 1995.
この省令は、平成七年一月一日から施行する。
The provisions of Article 47-2, paragraph (3) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 apply to donations expended on or after January 1, 1995 that are deemed to be specified donations under Article 41-17, paragraph (1) (Special Provisions on Donation Deduction in the Case of Political Donations) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern donations expended before that date.
第一条の規定による改正後の所得税法施行規則第四十七条の二第三項の規定は、平成七年一月一日以後に支出する寄附金で租税特別措置法第四十一条の十七第一項（政治活動に関する寄附をした場合の寄附金控除の特例）の規定により特定寄附金とみなされるものについて適用し、同日前に支出した寄附金については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.