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Supplementary Provisions, Article 8Transitional Measures Concerning Matters to Be Certified Regarding Donation Deduction

第八条（寄附金控除に関する証明事項に関する経過措置）

In the case where an individual has made a donation to a former Civil Code corporation prescribed in (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of the Amending Order, the provisions of (Documents for Receiving Donation Deduction) of the Former Regulation remain in force with respect to the money expended for that donation. In this case, the phrase "each item of " in (a) of is deemed to be replaced with " prior to the amendment by the , which is deemed to remain in force pursuant to the provisions of (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of that Cabinet Order (referred to as the "Former Effective Order" in (c))", in (c) of , "" is deemed to be replaced with " of the Former Effective Order", "the competent government agency prescribed in Article 34 of the Civil Code (Establishment of Public Interest Corporations)" is deemed to be replaced with "the former competent government agency prescribed in ", and "of " is deemed to be replaced with "of of the Former Effective Order".

個人が（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）に規定する旧民法法人に対して寄附をした場合のその寄附に係る支出金については、イ及びハ（寄附金控除を受けるための書類）の規定は、なおその効力を有する。この場合において、イ中「各号」とあるのは「（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）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令（ハにおいて「旧効力令」という。）」と、ハ中「」とあるのは「」と、「民法第三十四条（公益法人の設立）に規定する主務官庁」とあるのは「（解散命令）に規定する旧主務官庁」と、「の」とあるのは「の」とする。

With respect to donations to a specified regional employment promotion corporation prescribed in of the Supplementary Provisions of the Amending Act that are subject to the application of the provisions of prior to the amendment by the provisions of (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Amending Act, which is deemed to remain in force pursuant to the provisions of (Transitional Measures Concerning Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Supplementary Provisions of the Amending Act, the provisions of of the Former Regulation remain in force. In this case, the phrase "Article 41-18-2 of the Act on Special Measures Concerning Taxation (" in is deemed to be replaced with " (" of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of (Partial Amendment of the Act on Special Measures Concerning Taxation) of the , which is deemed to remain in force pursuant to the provisions of (referred to as the "Former Effective Special Taxation Measures Act" in (a) and (b))", in (a) of , "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Taxation Measures Act" and "the Local Revitalization Act" is deemed to be replaced with "the Local Revitalization Act prior to the amendment by the provisions of (Partial Amendment of the Local Revitalization Act) of the , which is deemed to remain in force pursuant to the provisions of ", in (b) of , "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Taxation Measures Act", in (c)(1) of , "the " is deemed to be replaced with "the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to the amendment by the , which is deemed to remain in force pursuant to the provisions of (Transitional Measures Concerning Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Supplementary Provisions of that Cabinet Order (Cabinet Order No. 43 of 1957; referred to as the "Former Effective Special Measures Order" in (2) and (3))", and in (c)(2) and (3) of , "the Order for Enforcement of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Measures Order".

（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置）の規定によりなおその効力を有するものとされる（租税特別措置法の一部改正）の規定による改正前の（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例）の規定の適用を受けるに規定する特定地域雇用等促進法人に対する寄附金については、の規定は、なおその効力を有する。この場合において、中「租税特別措置法第四十一条の十八の二（」とあるのは「（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置）の規定によりなおその効力を有するものとされる（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（イ及びロにおいて「旧効力措置法」という。）（」と、イ中「租税特別措置法」とあるのは「旧効力措置法」と、「地域再生法」とあるのは「（経過措置）の規定によりなおその効力を有するものとされる（地域再生法の一部改正）の規定による改正前の地域再生法」と、ロ中「租税特別措置法」とあるのは「旧効力措置法」と、ハ（１）中「」とあるのは「（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置）の及び（３）において「旧効力措置令」という。）」と、ハ（２）及び（３）中「租税特別措置法施行令」とあるのは「旧効力措置令」とする。

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