Supplementary Provisions, Article 6Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction
第六条(寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金に関する経過措置)
The provisions of Article 40-8, paragraphs (1) through (3) (Corporations, etc. That Contribute Significantly to the Promotion of the Public Interest Certified by the Competent Minister) of the Former Regulation based on the provisions of Article 217, paragraph (1), item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order, which are deemed to remain in force pursuant to the provisions of Article 13, paragraph (2) (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of the Amending Order, remain in force.
改正令附則第十三条第二項(寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置)の規定によりなおその効力を有するものとされる旧令第二百十七条第一項第三号(公益の増進に著しく寄与する法人の範囲)の規定に基づく旧規則第四十条の八第一項から第三項まで(主務大臣の認定を受ける公益の増進に著しく寄与する法人等)の規定は、なおその効力を有する。
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, short name for Cabinet Order No. 155 of 2008, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 155 of 2008 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 24 of 2008 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (5), item (i)