Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of promulgation, and the provisions of Article 47-2, paragraph (3), item (ii) of the Regulation for Enforcement of the Income Tax Act as amended apply to donations paid on or after that date that are deemed to be specified donations pursuant to Article 41-14 (Special Provisions on the Donation Deduction) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
この省令は、公布の日から施行し、改正後の所得税法施行規則第四十七条の二第三項第二号の規定は、同日以後に支出する寄附金で租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十四（寄附金控除の特例）の規定により特定寄附金とみなされるものについて適用する。
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.