# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第八条 (Supplementary Provisions, Article 8)（公益の増進に著しく寄与する法人の範囲に関する経過措置） — address `suppl-4262-137/art-8` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-8 - 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. --- ### 第八条（公益の増進に著しく寄与する法人の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest caption: machine translation, not official suppl-4262-137/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-8 **第一項** 新令第二百十七条（第一号の二に係る部分に限る。）（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する新法第七十八条第一項（寄附金控除）に規定する特定寄附金について適用し、個人が施行日前に支出した旧法第七十八条第一項（寄附金控除）に規定する特定寄附金については、なお従前の例による。 suppl-4262-137/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-8/par-1 The provisions of Article 217 (limited to the portion pertaining to item (i)-2) (Scope of Corporations Significantly Contributing to the Promotion of Public Interest) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Former Act that an individual made before the Effective Date. machine translation, not official **第二項** 新令第二百十七条（第四号に係る部分に限る。）の規定は、個人が附則第一条第五号（施行期日）に定める日以後に支出する新法第七十八条第一項に規定する特定寄附金について適用し、個人が同日前に支出した旧法第七十八条第一項に規定する特定寄附金については、なお従前の例による。 suppl-4262-137/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-8/par-2 The provisions of Article 217 (limited to the portion pertaining to item (iv)) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual makes on or after the date specified in Article 1, item (v) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual made before that date. machine translation, not official --- ## Cites - suppl-4262-137/art-8/par-1: 新令第二百十七条 → 所得税法施行令 第二百十七条 (Article 217), art-217 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217 - suppl-4262-137/art-8/par-1: 第一号の二 → 所得税法施行令 第二百十七条第一項第一号の二 (Article 217, paragraph (1), item (i-2)), art-217/par-1/item-1-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-1-2 - suppl-4262-137/art-8/par-1: 新法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) - suppl-4262-137/art-8/par-2: 新令第二百十七条 → 所得税法施行令 第二百十七条 (Article 217), art-217 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217 - suppl-4262-137/art-8/par-2: 第四号 → 所得税法施行令 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-4 - suppl-4262-137/art-8/par-2: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4262-137/art-1/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-5 - suppl-4262-137/art-8/par-2: 新法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-5 --- ## 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-20261106T173921-128, 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