# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（寄付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付金等に関する経過措置） — address `suppl-4172-98/art-4` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4 - 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. --- ### 第四条（寄付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付金等に関する経過措置） — Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction caption: machine translation, not official suppl-4172-98/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4 **第一項** 新令第二百十七条第一項第一号の三（公益の増進に著しく寄与する法人の範囲）の規定は、個人が平成十七年十月一日以後に支出する改正法第一条（所得税法の一部改正）の規定による改正後の所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、個人が同日前に支出した当該特定寄付金については、なお従前の例による。 suppl-4172-98/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4/par-1 The provisions of Article 217, paragraph (1), item (i)-3 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act that an individual makes on or after October 1, 2005, and the provisions then in force continue to govern those specified donations that an individual made before that date. machine translation, not official --- ## Cites - suppl-4172-98/art-4/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/ja/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1/item-2 - 所得税法施行令 附則第三条第一項（陳腐化した減価償却資産の償却費の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-3/par-1 --- ## 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-20261106T173921-109, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-118, 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