# 所得税法施行規則 / Regulation 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-regulation/suppl-4209-24/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: 第八条 (Supplementary Provisions, Article 8)（寄附金控除に関する証明事項に関する経過措置） — address `suppl-4209-24/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8 - 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. --- ### 第八条（寄附金控除に関する証明事項に関する経過措置） — Transitional Measures Concerning Matters to Be Certified Regarding Donation Deduction caption: machine translation, not official suppl-4209-24/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8 **第一項** 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。 suppl-4209-24/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8/par-1 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". machine translation, not official **第二項** 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。 suppl-4209-24/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8/par-2 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". machine translation, not official --- ## Cites - suppl-4209-24/art-8/par-1: 令第二百十七条第一項 → e-Gov law 340CO0000000096, 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — not held in this collection - suppl-4209-24/art-8/par-1: 令第二百十七条第一項第三号 → e-Gov law 340CO0000000096, 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — not held in this collection - suppl-4209-24/art-8/par-1: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34 - suppl-4209-24/art-8/par-1: 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 → e-Gov law 418AC0000000050, 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — not held in this collection - suppl-4209-24/art-8/par-2: 租税特別措置法第四十一条の十八の二 → 租税特別措置法 第四十一条の十八の二 (Article 41-18-2), art-41-18-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2 ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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