Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest

The provisions of Article 40-9, paragraph (1), item (ii) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual pays on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern specified donations prescribed in that paragraph that an individual paid before the Effective Date.