Supplementary Provisions, Article 3Transitional Measures Concerning Documents, etc. to Be Attached to a Final Return Showing Income
第三条（確定所得申告書に添付すべき書類等に関する経過措置）
The provisions of Article 47-2, paragraph (3) of the New Regulation (limited to the part relating to item (i)) apply to specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual pays on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual paid before the Effective Date.
新規則第四十七条の二第三項（第一号に係る部分に限る。）の規定は、個人が施行日以後に支出する新法第七十八条第一項に規定する特定寄附金について適用し、個人が施行日前に支出した旧法第七十八条第一項に規定する特定寄附金については、なお従前の例による。
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2021, the Income Tax Act as amended by Article 1 of the 2021 Act partially amending the Income Tax Act and other Acts (Act No. 11 of 2021).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 15 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 15 of 2021, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2021, the Income Tax Act as it stood before Article 1 of the 2021 Act partially amending the Income Tax Act and other Acts (Act No. 11 of 2021) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)