Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest
第四条（公益の増進に著しく寄与する法人の範囲に関する経過措置）
The provisions of Article 217, item (ii) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in that paragraph that an individual made before the Effective Date.
新令第二百十七条第二号の規定は、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に規定する特定寄附金について適用し、個人が施行日前に支出した同項に規定する特定寄附金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 134 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 134 of 2023, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)