Supplementary Provisions, Article 15Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction
第十五条（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)-3 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Former Act that an individual made before the Effective Date.
新令第二百十七条第一項第一号の三（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新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旧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は、なお従前の例による。
The provisions of Article 217, paragraph (1), item (iii) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual makes on or after the date specified in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual made before that date.
新令第二百十七条第一項第三号の規定は、個人が附則第一条第四号（施行期日）に定める日以後に支出する新法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、個人が同日前に支出した旧法第七十八条第一項に規定する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. 124 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 124 of 2006, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, the Income Tax Act as it stood before Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 5, paragraph (1)