Supplementary Provisions, Article 5-7Special Provisions on Donations Eligible for the Donation Tax Credit
第五条の七（寄附金税額控除の対象となる寄附金の特例）
With regard to the application of Article 37-2, paragraphs (1) and (11) and Article 5-5, paragraph (1) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 37-2, paragraph (1), "a donation listed below" is deemed to be replaced with "a donation listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)".
租税特別措置法第四条の五第一項の規定の適用がある場合における第三十七条の二第一項及び第十一項並びに附則第五条の五第一項の規定の適用については、第三十七条の二第一項中「次に掲げる寄附金」とあるのは「次に掲げる寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、「に特例控除対象寄附金」とあるのは「に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、同条第十一項及び附則第五条の五第一項中「特例控除対象寄附金」とあるのは「特例控除対象寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする。
With regard to the application of Article 314-7, paragraphs (1) and (11) and Article 5-5, paragraph (2) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 314-7, paragraph (1), "the donations listed below" is deemed to be replaced with "the donations listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)".
租税特別措置法第四条の五第一項の規定の適用がある場合における第三百十四条の七第一項及び第十一項並びに附則第五条の五第二項の規定の適用については、第三百十四条の七第一項中「次に掲げる寄附金」とあるのは「次に掲げる寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、「に特例控除対象寄附金」とあるのは「に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、同条第十一項及び附則第五条の五第二項中「特例控除対象寄附金」とあるのは「特例控除対象寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする。