# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十六条 (Article 216)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二百十六条 (Article 216)（指定寄附金の指定についての審査事項等） — address `art-216`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-216
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二百十六条（指定寄附金の指定についての審査事項等） — Matters for Examination in the Designation of Designated Donations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-216 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216</sup>

  **第一項**  法第七十八条第二項第二号（寄附金控除）の財務大臣の指定は、次に掲げる事項を審査して行うものとする。
  <sup>art-216/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1</sup>
  The designation by the Minister of Finance under Article 78, paragraph (2), item (ii) (Donation Deduction) of the Act is to be made by examining the following matters.
  <sup>machine translation, not official</sup>

    **一**  寄附金を募集しようとする法人又は団体の行う事業の内容及び寄附金の使途
    <sup>art-216/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1/item-1</sup>
    the content of the business conducted by the juridical person or organization that intends to solicit donations, and the purposes for which the donations are to be used;
    <sup>machine translation, not official</sup>

    **二**  寄附金の募集の目的及び目標額並びにその募集の区域及び対象
    <sup>art-216/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1/item-2</sup>
    the purpose and target amount of the solicitation of donations, and the area in which and the targets from whom they are to be solicited;
    <sup>machine translation, not official</sup>

    **三**  寄附金の募集期間
    <sup>art-216/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1/item-3</sup>
    the period for soliciting donations;
    <sup>machine translation, not official</sup>

    **四**  募集した寄附金の管理の方法
    <sup>art-216/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1/item-4</sup>
    the method of managing the donations solicited;
    <sup>machine translation, not official</sup>

    **五**  寄附金の募集に要する経費
    <sup>art-216/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1/item-5</sup>
    the expenses required for soliciting donations; and
    <sup>machine translation, not official</sup>

    **六**  その他当該指定のために必要な事項
    <sup>art-216/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1/item-6</sup>
    other matters necessary for that designation.
    <sup>machine translation, not official</sup>

  **第二項**  財務大臣は、前項の指定をしたときは、これを告示する。
  <sup>art-216/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-2</sup>
  When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof.
  <sup>machine translation, not official</sup>

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## Cites
- art-216/par-1: 法第七十八条第二項第二号 → 所得税法 第七十八条第二項第二号 (Article 78, paragraph (2), item (ii)), art-78/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-216/par-2: 前項 → 所得税法施行令 第二百十六条第一項 (Article 216, paragraph (1)), art-216/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百十六条第二項（指定寄附金の指定についての審査事項等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-2
- 所得税法施行令 附則第五条第一項（一人目の扶養控除額が八万円となる居住者） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-075, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-060, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06