附 則
Supplementary Provisions
This Cabinet Order comes into effect on the date of promulgation.
この政令は、公布の日から施行する。
The provisions of Article 215, item (ii), (h) (Scope of Experimental Research Corporations, etc.) of the Order for Enforcement of the Income Tax Act and Article 77, item (ii), (h) (Scope of Experimental Research Corporations, etc.) of the Order for the Enforcement of the Corporation Tax Act, after amendment, apply to the amount of donations that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the Corporation Tax Act) makes on or after the date of enforcement of this Cabinet Order.
改正後の所得税法施行令第二百十五条第二号チ（試験研究法人等の範囲）及び法人税法施行令第七十七条第二号チ（試験研究法人等の範囲）の規定は、個人又は法人（法人税法第二条第八号（定義）に規定する人格のない社団等を含む。）がこの政令の施行の日以後に支出する寄付金の額について適用する。