Supplementary Provisions, Article 7Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Subject to the Donation Deduction
第七条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金に関する経過措置）
The provisions of Article 217, paragraph (1) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.
新令第二百十七条第一項（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日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。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 86 of 1991.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 86 of 1991, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)