Supplementary Provisions, Article 3Transitional Measures Concerning Donations to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Eligible for the Deduction for Donations

①The period specified by Ministry of Finance Order as prescribed in Article 5, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Donations to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Eligible for the Deduction for Donations) of the Amending Order is the period from the Effective Date until the day on which two years have passed from the date on which the certifying document (meaning a document, issued within two years before the Effective Date, by which the competent authority prescribed in Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving the Deduction for Donations) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") certified, pursuant to the provisions of that item, (b), that a juridical person established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) as prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order falls under the juridical persons listed in Article 217, paragraph (1), item (ii), (k) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Former Order) was issued (or, if the day on which those two years have passed arrives on or before the day on which one year has passed from the Effective Date, the day on which that one year has passed).

②With regard to the application of the provisions of Article 47-2, paragraph (3) of the New Regulation to donations to which the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order apply, in item (i), (c) of that paragraph, "a juridical person listed in Article 217, paragraph (1), item (iii) of the Order" is deemed to be replaced with "a juridical person listed in Article 217, paragraph (1), item (ii), (k) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2004)", "that was issued within two years on or before the day on which the specified donation is made" is deemed to be replaced with "that was issued within two years before April 1, 2004", and "that has been received and for which the date of the certification under that item stated in that document falls within two years (or five years in the case of a juridical person listed in (c) of that item) on or before the day of that payment" is deemed to be replaced with "that has been received".