第二百十六条（指定寄附金の指定についての審査事項等）
Article 216Matters for Examination in the Designation of Designated Donations, etc.
The designation by the Minister of Finance under Article 78, paragraph (2), item (ii) (Donation Deduction) of the Act is to be made by examining the following matters.
法第七十八条第二項第二号（寄附金控除）の財務大臣の指定は、次に掲げる事項を審査して行うものとする。
the content of the business conducted by the juridical person or organization that intends to solicit donations, and the purposes for which the donations are to be used;
寄附金を募集しようとする法人又は団体の行う事業の内容及び寄附金の使途
the purpose and target amount of the solicitation of donations, and the area in which and the targets from whom they are to be solicited;
寄附金の募集の目的及び目標額並びにその募集の区域及び対象
the period for soliciting donations;
寄附金の募集期間
the method of managing the donations solicited;
募集した寄附金の管理の方法
the expenses required for soliciting donations; and
寄附金の募集に要する経費
other matters necessary for that designation.
その他当該指定のために必要な事項
When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof.
財務大臣は、前項の指定をしたときは、これを告示する。