# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（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-5089-17/art-2` - 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-5089-17/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-2 - 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. --- ### 第二条（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-5089-17/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-2 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第四十条の九第一項第二号の規定は、個人がこの省令の施行の日（以下「施行日」という。）以後に支出する所得税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、個人が施行日前に支出した同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-5089-17/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-2/par-1 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. machine translation, not official --- ## Cites - suppl-5089-17/art-2/par-1: 第四十条の九第一項第二号 → 所得税法施行規則 第四十条の九第一項第二号 (Article 40-9, paragraph (1), item (ii)), art-40-9/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-9/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-9/par-1/item-2 - suppl-5089-17/art-2/par-1: 所得税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 · https://japanlaw.org/l/340AC0000000033/art-78/par-1 --- ## 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-20261027T143811-128, 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