# 所得税法 / Income Tax Act — 第六条 (Supplementary Provisions, Article 6)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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)（寄附金控除に関する経過措置） — address `suppl-5031-11/art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-6
- e-Gov law ID: 340AC0000000033 — 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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### 第六条（寄附金控除に関する経過措置） — Transitional Measures Concerning Donation Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-6 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-6</sup>

**第一項**  新所得税法第七十八条第二項第三号の規定は、個人が施行日以後に支出する同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旧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は、なお従前の例による。
<sup>suppl-5031-11/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-6/par-1</sup>
The provisions of Article 78, paragraph (2), item (iii) of the New Income Tax Act apply to specified donations prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Income Tax Act that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5031-11/art-6/par-1: 新所得税法第七十八条第二項第三号 → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-3
- suppl-5031-11/art-6/par-1: 同条第一項 → 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

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-130, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05