Supplementary Provisions, Article 5Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第五条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 41-18, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 apply to expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of that Act that an individual makes on or after the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions come into effect, and the provisions then in force continue to govern expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 3 that an individual made before that date.
第三条の規定による改正後の租税特別措置法第四十一条の十八第一項及び第二項の規定は、個人が附則第一条第二号に掲げる規定の施行の日以後に支出する同法第四十一条の十八第一項に規定する政治活動に関する寄附に係る支出金について適用し、個人が同日前に支出した第三条の規定による改正前の租税特別措置法第四十一条の十八第一項に規定する政治活動に関する寄附に係る支出金については、なお従前の例による。