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Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.
第三十九条（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除に関する経過措置）
The provisions of Article 41-18-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to expenditures that an individual makes on or after the Effective Date, and the provisions then in force continue to govern expenditures that an individual made before the Effective Date.
新租税特別措置法第四十一条の十八の二第一項及び第二項の規定は、個人が施行日以後に支出する支出金について適用し、個人が施行日前に支出した支出金については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.