Supplementary Provisions, Article 5Transitional Measures Concerning Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts, etc.
第五条（生命保険契約等の対象となる共済に係る契約の要件の細目等に関する経過措置）
The provisions of Article 40-5 (Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts) of the New Regulation apply to life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay before that date.
新規則第四十条の五（生命保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等については、なお従前の例による。
The provisions of Article 40-6 (Details of Requirements for Contracts for Mutual Aid Covered by Individual Annuity Insurance Policies or Similar Contracts) of the New Regulation apply to individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the New Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the Former Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay before that date.
新規則第四十条の六（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等については、なお従前の例による。
The provisions of Article 40-7 (Details of Requirements for Contracts for Mutual Aid Subject to Earthquake Insurance Premium Deduction) of the New Regulation apply to casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay before that date.
新規則第四十条の七（地震保険料控除の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等について適用し、個人が同日前に支払うべき旧法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction
第六条（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に関する経過措置）
The provisions of Article 40-8, paragraphs (1) through (3) (Corporations, etc. That Contribute Significantly to the Promotion of the Public Interest Certified by the Competent Minister) of the Former Regulation based on the provisions of Article 217, paragraph (1), item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order, which are deemed to remain in force pursuant to the provisions of Article 13, paragraph (2) (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, remain in force.
改正令附則第十三条第二項（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旧令第二百十七条第一項第三号（公益の増進に著しく寄与する法人の範囲）の規定に基づく旧規則第四十条の八第一項から第三項まで（主務大臣の認定を受ける公益の増進に著しく寄与する法人等）の規定は、なおその効力を有する。
Supplementary Provisions, Article 7Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc.
第七条（特定公益信託の信託財産の運用の方法等に関する経過措置）
The provisions of Article 40-9, paragraph (2), item (i) (Method of Investing Trust Property, etc. of Specified Public Interest Trusts) of the New Regulation apply to the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the New Order that is made on or after the date prescribed in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the Former Order that was made before that date.
新規則第四十条の九第二項第一号（特定公益信託の信託財産の運用の方法等）の規定は、附則第一条第四号（施行期日）に定める日以後の新令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定について適用し、同日前の旧令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定については、なお従前の例による。
A former Civil Code corporation prescribed in Article 13, paragraph (2) (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 (limited to one that falls under those listed in Article 217, paragraph (1), item (iii), (v) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order) that has not made the registration under Article 106, paragraph (1) (Registration of Transition) 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) (including the case where it is applied mutatis mutandis with necessary replacement of terms pursuant to Article 121, paragraph (1) (Application Mutatis Mutandis of Provisions on Certification) of that Act) (excluding one whose authorization under Article 45 (Transition to an Ordinary General Incorporated Association or General Incorporated Foundation) of that Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of that Act) is deemed to be a public interest incorporated association or public interest incorporated foundation prescribed in Article 40-9, paragraph (2), item (i) of the New Regulation, and the provisions of paragraph (2) of that Article apply.
改正令附則第十三条第二項（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（旧令第二百十七条第一項第三号ラ（公益の増進に著しく寄与する法人の範囲）に掲げるものに該当するものに限る。）で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）第百六条第一項（移行の登記）（同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（同法第百三十一条第一項（認可の取消し）の規定により同法第四十五条（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。）は、新規則第四十条の九第二項第一号に規定する公益社団法人又は公益財団法人とみなして、同項の規定を適用する。
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 Article 13, paragraph (2) (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 Article 47-2, paragraph (3), item (i), (a) and (c) (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 Article 217, paragraph (1) of the Order" in (a) of that item is deemed to be replaced with "Article 217, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 155 of 2008), which is deemed to remain in force pursuant to the provisions of Article 13, paragraph (2) (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 that item, "Article 217, paragraph (1), item (iii) of the Order" is deemed to be replaced with "Article 217, paragraph (1), item (iii) 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 Article 96, paragraph (1) (Order for Dissolution) 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)", and "of that item" is deemed to be replaced with "of Article 217, paragraph (1), item (iii) of the Former Effective Order".
個人が改正令附則第十三条第二項（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、旧規則第四十七条の二第三項第一号イ及びハ（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、同号イ中「令第二百十七条第一項各号」とあるのは「所得税法施行令の一部を改正する政令（平成二十年政令第百五十五号）附則第十三条第二項（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。）第二百十七条第一項第二号」と、同号ハ中「令第二百十七条第一項第三号」とあるのは「旧効力令第二百十七条第一項第三号」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「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）第九十六条第一項（解散命令）に規定する旧主務官庁」と、「同号の」とあるのは「旧効力令第二百十七条第一項第三号の」とする。
With respect to donations to a specified regional employment promotion corporation prescribed in Article 55 of the Supplementary Provisions of the Amending Act that are subject to the application of the provisions of Article 41-18-2 (Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to the amendment by the provisions of Article 8 (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 Article 55 (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 Article 47-2, paragraph (3), item (iv) 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 that item is deemed to be replaced with "Article 41-18-2 (" of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which is deemed to remain in force pursuant to the provisions of Article 55 (Transitional Measures Concerning Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Supplementary Provisions of that Act (referred to as the "Former Effective Special Taxation Measures Act" in (a) and (b))", in (a) of that item, "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 Article 2 (Partial Amendment of the Local Revitalization Act) of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which is deemed to remain in force pursuant to the provisions of Article 2 (Transitional Measures) of the Supplementary Provisions of that Act", in (b) of that item, "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Taxation Measures Act", in (c)(1) of that item, "the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957)" is deemed to be replaced with "the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 161 of 2008), which is deemed to remain in force pursuant to the provisions of Article 34 (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 that item, "the Order for Enforcement of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Measures Order".
改正法附則第五十五条（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改正法第八条（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（昭和三十二年法律第二十六号）第四十一条の十八の二（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改正法附則第五十五条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、旧規則第四十七条の二第三項第四号の規定は、なおその効力を有する。この場合において、同号中「租税特別措置法第四十一条の十八の二（」とあるのは「所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第五十五条（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同法第八条（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。）第四十一条の十八の二（」と、同号イ中「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「地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条（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法第二条（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、同号ロ中「租税特別措置法」とあるのは「旧効力措置法」と、同号ハ（１）中「租税特別措置法施行令（昭和三十二年政令第四十三号）」とあるのは「租税特別措置法施行令の一部を改正する政令（平成二十年政令第百六十一号）附則第三十四条（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同令による改正前の租税特別措置法施行令（昭和三十二年政令第四十三号。（２）及び（３）において「旧効力措置令」という。）」と、同号ハ（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。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, short name for Cabinet Order No. 155 of 2008, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, short name for the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 155 of 2008.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as amended by Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 155 of 2008 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as it stood before Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 24 of 2008 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (5), item (i)
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.