Supplementary Provisions, Article 7Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc.
第七条（特定公益信託の信託財産の運用の方法等に関する経過措置）
The provisions of Article 40-9, paragraph (2), item (i) (Method of Investing Trust Property, etc. of Specified Public Interest Trusts) of the New Regulation apply to the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the New Order that is made on or after the date prescribed in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the Former Order that was made before that date.
新規則第四十条の九第二項第一号（特定公益信託の信託財産の運用の方法等）の規定は、附則第一条第四号（施行期日）に定める日以後の新令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定について適用し、同日前の旧令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定については、なお従前の例による。
A former Civil Code corporation prescribed in 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 (limited to one that falls under those listed in Article 217, paragraph (1), item (iii), (v) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order) that has not made the registration under Article 106, paragraph (1) (Registration of Transition) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006) (including the case where it is applied mutatis mutandis with necessary replacement of terms pursuant to Article 121, paragraph (1) (Application Mutatis Mutandis of Provisions on Certification) of that Act) (excluding one whose authorization under Article 45 (Transition to an Ordinary General Incorporated Association or General Incorporated Foundation) of that Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of that Act) is deemed to be a public interest incorporated association or public interest incorporated foundation prescribed in Article 40-9, paragraph (2), item (i) of the New Regulation, and the provisions of paragraph (2) of that Article apply.
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）に規定する旧民法法人（旧令第二百十七条第一項第三号ラ（公益の増進に著しく寄与する法人の範囲）に掲げるものに該当するものに限る。）で一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第百六条第一項（移行の登記）（同法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（同法第百三十一条第一項（認可の取消し）の規定により同法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。）は、新規則第四十条の九第二項第一号に規定する公益社団法人又は公益財団法人とみなして、同項の規定を適用する。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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)
New Ordermachine translation
「新令」
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 amended by Cabinet Order No. 155 of 2008.
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)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.