Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
第六十四条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置）
The provisions of Article 66-11-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an application for the certification referred to in paragraph (3) of that Article that a corporation files on or after the Effective Date, and the provisions then in force continue to govern an application for the certification referred to in Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation filed before the Effective Date.
新租税特別措置法第六十六条の十一の二第四項の規定は、法人が施行日以後に行う同条第三項の認定の申請について適用し、法人が施行日前に行った旧租税特別措置法第六十六条の十一の二第三項の認定の申請については、なお従前の例による。