# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-6. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第六条 (Supplementary Provisions, Article 6)（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） — address `suppl-4209-24/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-6 - Every provision below carries its address and both URLs 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） — Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction caption: machine translation, not official suppl-4209-24/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-6 **第一項** 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。 suppl-4209-24/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-6/par-1 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. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-098, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27