With regard to money that an individual expends in order to make it the trust property of a specified charitable trust (excluding one that has received transition authorisation) as prescribed in Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act"), the provisions of that paragraph remain in force. In this case, the phrase "specified charitable trust (meaning a charitable trust prescribed in Article 1 (Charitable Trust) of the Act on Charitable Trust, with regard to which it is certified pursuant to Cabinet Order that the trust property at the time of the termination of the trust will not vest in the settlor of the trust with a link to that trust property, and that the trust affairs are implemented in accordance with the requirements prescribed by Cabinet Order)" in that paragraph is deemed to be replaced with "specified charitable trust prescribed in Article 3, paragraph (1) (Transitional Measures Concerning the Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)".