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Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Deduction for Donations Where a Donation Is Made to a Specified Regional Employment, etc. Promotion Corporation

第五十五条(特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置)

With regard to donations that an individual makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in prior to amendment by the provisions of , which remains in force pursuant to the provisions of , the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in , the phrase "in " is deemed to be replaced with "in prior to amendment by the provisions of , which remains in force pursuant to the provisions of (hereinafter referred to in as the "Local Revitalization Act as Continued in Effect")"; the phrase "" is deemed to be replaced with " as Continued in Effect"; and the phrase "of " is deemed to be replaced with "of as Continued in Effect"; and in , the phrase "" is deemed to be replaced with " as Continued in Effect".

の規定によりなおその効力を有するものとされるの規定による改正前のに規定する特定地域雇用等促進法人に対する寄附金については、の規定は、なおその効力を有する。この場合において、中「に」とあるのは「の規定によりなおその効力を有するものとされるの規定による改正前の地域再生法(以下において「効力地域再生法」という。)に」と、「」とあるのは「」と、「の」とあるのは「の」と、中「」とあるのは「」とする。

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