Supplementary Provisions
附 則
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 217, paragraph (1), item (i) (Scope of Experimental Research Corporations, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such specified donations made by an individual before the Effective Date.
第一条の規定による改正後の所得税法施行令第二百十七条第一項第一号（試験研究法人等の範囲）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、個人が施行日前に支出した当該特定寄付金については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 216 of 1985, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (2)