# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（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） — address `suppl-4202-155/art-13` - 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-4202-155/art-13 - 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. --- ### 第十三条（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等に関する経過措置） — Transitional Measures regarding Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest and Are Eligible for the Donation Deduction, etc. caption: machine translation, not official suppl-4202-155/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-13 **第一項** 新令第二百十七条第三号（公益の増進に著しく寄与する法人の範囲）の規定は、個人が附則第一条第三号（施行期日）に定める日以後に支出する新法第七十八条第一項（寄附金控除）に規定する特定寄附金について適用する。 suppl-4202-155/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-13/par-1 The provisions of Article 217, item (iii) (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 New Act that an individual makes on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions. machine translation, not official **第二項** 個人が、旧民法法人（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。以下この項において「整備法」という。）第三十八条（民法の一部改正）の規定による改正前の民法（明治二十九年法律第八十九号）第三十四条（公益法人の設立）の規定により設立された法人をいう。）に対して、当該旧民法法人の移行登記日（整備法第百六条第一項（移行の登記）（整備法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をする日をいう。）の前日までに寄附をした場合のその寄附に係る支出金については、旧令第二百十七条第一項第二号及び第三号（公益の増進に著しく寄与する法人の範囲）並びに同条第二項及び第三項の規定は、なおその効力を有する。この場合において、同条第一項第二号中「民法第三十四条（公益法人の設立）の規定により設立された法人（」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。以下この号において「整備法」という。）第三十八条（民法の一部改正）の規定による改正前の民法第三十四条（公益法人の設立）の規定により設立された法人であつて整備法第四十条第一項（社団法人及び財団法人の存続）の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（移行の登記）（整備法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項（認可の取消し）の規定により整備法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。」と、同号ホ中「第五十三条第一項」とあるのは「第百六十七条第一項」と、同項第三号中「民法第八十四条の二（都道府県の執行機関による主務官庁の事務の処理）その他の法令の規定により当該」とあるのは「当該」とする。 suppl-4202-155/art-13/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-13/par-2 In the case where an individual has made a donation to a former Civil Code corporation (meaning a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) prior to its amendment by the provisions of Article 38 (Partial Amendment of the Civil Code) 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; hereinafter in this paragraph referred to as the "Arrangement Act")) by the day before the transition registration date of that former Civil Code corporation (meaning the date of the registration under Article 106, paragraph (1) (Registration of Transition) of the Arrangement Act (including the case where it applies mutatis mutandis with replaced terms under Article 121, paragraph (1) (Mutatis Mutandis Application of Provisions on Authorization) of the Arrangement Act)), with regard to the money expended for that donation, the provisions of Article 217, paragraph (1), items (ii) and (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order and paragraphs (2) and (3) of that Article remain in force. In this case, in Article 217, paragraph (1), item (ii) of the Former Order, the phrase "a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (" is deemed to be replaced with "a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code prior to its amendment by the provisions of Article 38 (Partial Amendment of the Civil Code) 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; hereinafter in this item referred to as the "Arrangement Act"), which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) (Continuation of Incorporated Associations and Incorporated Foundations) of the Arrangement Act, and which, among such corporations, has not completed the registration under Article 106, paragraph (1) (Registration of Transition) of the Arrangement Act (including the case where it applies mutatis mutandis with replaced terms under Article 121, paragraph (1) (Mutatis Mutandis Application of Provisions on Authorization) of the Arrangement Act) (excluding one whose authorization under Article 45 (Transition to Ordinary General Incorporated Association or General Incorporated Foundation) of the Arrangement Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of the Arrangement Act", the phrase "Article 53, paragraph (1)" in sub-item (e) of that item is deemed to be replaced with "Article 167, paragraph (1)", and the phrase "pursuant to the provisions of Article 84-2 (Handling of Affairs of Competent Authorities by Executive Organs of Prefectures) of the Civil Code and other laws and regulations, the" in item (iii) of that paragraph is deemed to be replaced with "the". machine translation, not official --- ## Cites - suppl-4202-155/art-13/par-1: 新令第二百十七条第三号 → 所得税法施行令 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1/item-3 - suppl-4202-155/art-13/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4202-155/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 - suppl-4202-155/art-13/par-1: 新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) - suppl-4202-155/art-13/par-2: 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。以下この項において「整備法」という。）第三十八条 → e-Gov law 418AC0000000050, 第三十八条 (Article 38), art-38 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/civil-code/art-34 (e-Gov law ID 129AC0000000089) - suppl-4202-155/art-13/par-2: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第百三十一条第一項 → e-Gov law 418AC0000000050, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第四十五条 → e-Gov law 418AC0000000050, 第四十五条 (Article 45), art-45 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 --- ## 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-20261106T173921-124, 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