附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect as of August 17, 1971.
この政令は、昭和四十六年八月十七日から施行する。
第九条（所得税法施行令等の一部改正に伴う経過規定）
Supplementary Provisions, Article 9Transitional Provisions Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act, etc.
The provisions of Article 215, item (i) of the Order for Enforcement of the Income Tax Act, Article 77, item (i) of the Order for the Enforcement of the Corporation Tax Act and Article 40, item (i) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, after amendment by the provisions of the preceding three Articles (limited to the portions pertaining to the Marine Science and Technology Center), apply to donations made to the Marine Science and Technology Center on or after the date of establishment of the Marine Science and Technology Center under Article 14, paragraph (2) of the Marine Science and Technology Center Act that are the donations listed in Article 78, paragraph (2), item (iii) of the Income Tax Act (Act No. 33 of 1965) or the donations prescribed in Article 37, paragraph (3), item (iii) of the Corporation Tax Act (Act No. 34 of 1965), and to the property prescribed in Article 70-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that is given to the Center on or after that date.
前三条の規定による改正後の所得税法施行令第二百十五条第一号、法人税法施行令第七十七条第一号及び租税特別措置法施行令第四十条第一号の規定（海洋科学技術センターに係る部分に限る。）は、海洋科学技術センター法第十四条第二項の規定による海洋科学技術センターの成立の日以後同センターに対して支出する所得税法（昭和四十年法律第三十三号）第七十八条第二項第三号に掲げる寄付金及び法人税法（昭和四十年法律第三十四号）第三十七条第三項第三号に規定する寄付金並びに同日以後同センターに対して贈与をする租税特別措置法（昭和三十二年法律第二十六号）第七十条の二第一項に規定する財産について適用する。