Supplementary Provisions, Article 13Transitional Measures regarding Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest and Are Eligible for the Donation Deduction, etc.
第十三条（寄附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附金等に関する経過措置）
The provisions of Article 217, item (iii) (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 date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions.
新令第二百十七条第三号（公益の増進に著しく寄与する法人の範囲）の規定は、個人が附則第一条第三号（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（寄附金控除）に規定する特定寄附金について適用する。
In the case where an individual has made a donation to a former Civil Code corporation (meaning a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) prior to its amendment by the provisions of Article 38 (Partial Amendment of the Civil Code) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter in this paragraph referred to as the "Arrangement Act")) by the day before the transition registration date of that former Civil Code corporation (meaning the date of the registration under Article 106, paragraph (1) (Registration of Transition) of the Arrangement Act (including the case where it applies mutatis mutandis with replaced terms under Article 121, paragraph (1) (Mutatis Mutandis Application of Provisions on Authorization) of the Arrangement Act)), with regard to the money expended for that donation, the provisions of Article 217, paragraph (1), items (ii) and (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order and paragraphs (2) and (3) of that Article remain in force. In this case, in Article 217, paragraph (1), item (ii) of the Former Order, the phrase "a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (" is deemed to be replaced with "a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code prior to its amendment by the provisions of Article 38 (Partial Amendment of the Civil Code) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter in this item referred to as the "Arrangement Act"), which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) (Continuation of Incorporated Associations and Incorporated Foundations) of the Arrangement Act, and which, among such corporations, has not completed the registration under Article 106, paragraph (1) (Registration of Transition) of the Arrangement Act (including the case where it applies mutatis mutandis with replaced terms under Article 121, paragraph (1) (Mutatis Mutandis Application of Provisions on Authorization) of the Arrangement Act) (excluding one whose authorization under Article 45 (Transition to Ordinary General Incorporated Association or General Incorporated Foundation) of the Arrangement Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of the Arrangement Act", the phrase "Article 53, paragraph (1)" in sub-item (e) of that item is deemed to be replaced with "Article 167, paragraph (1)", and the phrase "pursuant to the provisions of Article 84-2 (Handling of Affairs of Competent Authorities by Executive Organs of Prefectures) of the Civil Code and other laws and regulations, the" in item (iii) of that paragraph is deemed to be replaced with "the".
個人が、旧民法法人（一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この項において「整備法」という。）第三十八条（民法の一部改正）の規定による改正前の民法（明治二十九年法律第八十九号）第三十四条（公益法人の設立）の規定により設立された法人をいう。）に対して、当該旧民法法人の移行登記日（整備法第百六条第一項（移行の登記）（整備法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をする日をいう。）の前日までに寄附をした場合のその寄附に係る支出金については、旧令第二百十七条第一項第二号及び第三号（公益の増進に著しく寄与する法人の範囲）並びに同条第二項及び第三項の規定は、なおその効力を有する。この場合において、同条第一項第二号中「民法第三十四条（公益法人の設立）の規定により設立された法人（」とあるのは「一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この号において「整備法」という。）第三十八条（民法の一部改正）の規定による改正前の民法第三十四条（公益法人の設立）の規定により設立された法人であつて整備法第四十条第一項（社団法人及び財団法人の存続）の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（移行の登記）（整備法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項（認可の取消し）の規定により整備法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。」と、同号ホ中「第五十三条第一項」とあるのは「第百六十七条第一項」と、同項第三号中「民法第八十四条の二（都道府県の執行機関による主務官庁の事務の処理）その他の法令の規定により当該」とあるのは「当該」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 155 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 155 of 2008, the Income Tax Act as amended by Article 1 of the 2008 Act partially amending the Income Tax Act and other laws (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 155 of 2008 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Arrangement Actmachine translation
「整備法」
In Article 13, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 155 of 2008, short name for the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006).
Short name set inSupplementary Provisions, Article 13, paragraph (2)· applies only in this paragraph
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.