Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
第十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置）
The provisions of Article 28-2, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that an individual pays on or after the Effective Date, and with regard to contributions listed in Article 28-2, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第二十八条の二第一項第五号の規定は、個人が施行日以後に支出する同号に掲げる負担金について適用し、個人が施行日前に支出した旧租税特別措置法第二十八条の二第一項第五号に掲げる負担金については、なお従前の例による。