Supplementary Provisions, Article 6, paragraph (1)
第一項
The provisions of Article 78, paragraph (2), item (iii) of the new Income Tax Act apply to specified donations prescribed in paragraph (1) of that Article that an individual makes 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 Income Tax Act that an individual made before the effective date.
新所得税法第七十八条第二項第三号の規定は、個人が施行日以後に支出する同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所得税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。