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Supplementary Provisions, Article 9Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction

第九条(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等に関する経過措置)

The provisions of Article 217, paragraph (1), item (i)-2 and item (iii), (gg), (hh) and (jj) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to donations that an individual makes on or after October 1, 2003, and the provisions then in force continue to govern donations that an individual made before that date.

新令第二百十七条第一項第一号の二並びに第三号コ、エ及びア(公益の増進に著しく寄与する法人の範囲)の規定は、個人が平成十五年十月一日以後に支出する寄付金について適用し、個人が同日前に支出した寄付金については、なお従前の例による。

The provisions of Article 217, paragraph (1), item (iii), (kk) and item (iv) of the New Order apply to donations that an individual makes on or after the Effective Date, and the provisions then in force continue to govern donations that an individual made before the Effective Date.

新令第二百十七条第一項第三号サ及び第四号の規定は、個人が施行日以後に支出する寄付金について適用し、個人が施行日前に支出した寄付金については、なお従前の例による。

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