In the case where Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; referred to as the "Income Tax Act Amendment Act" in Article 8, paragraph (5) and Article 19 of the Supplementary Provisions) applies, with regard to the application of Article 37-2, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions (limited to the part pertaining to item (iii)), the phrase "donations listed in Article 78, paragraph (2), items (ii) through (iv) of the Income Tax Act and" in item (iii) of that paragraph is deemed to be replaced with "donations listed in Article 78, paragraph (2), items (ii) through (iv) of the Income Tax Act (including those deemed to be specified donations pursuant to Article 78, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remains in force pursuant to Article 3, paragraph (1) of the Supplementary Provisions of that Act) and".
所得税法等の一部を改正する法律（令和六年法律第八号。附則第八条第五項及び第十九条において「所得税法等改正法」という。）附則第三条第一項の規定の適用がある場合における附則第一条第十一号に掲げる規定による改正後の地方税法第三十七条の二第一項（第三号に係る部分に限る。）の規定の適用については、同項第三号中「寄附金及び」とあるのは、「寄附金（所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定により特定寄附金とみなされるものを含む。）及び」とする。