1 article
Supplementary Provisions, Article 4Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第四条（所得税法施行令の一部改正に伴う経過措置）
The provisions of Article 217 of the Order for Enforcement of the Income Tax Act after amendment by Article 9 apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) 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.
第九条の規定による改正後の所得税法施行令第二百十七条の規定は、個人が施行日以後に支出する所得税法（昭和四十年法律第三十三号）第七十八条第一項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。
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.