# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3589-17. 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: 附　則 (Supplementary Provisions) — address `suppl-3589-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3589-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3589-17 - 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. --- ## 附　則 昭和五八年三月三一日大蔵省令第一七号 suppl-3589-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3589-17 · https://japanlaw.org/l/340M50000040011/suppl-3589-17 **第一項** この省令は、昭和五十八年四月一日から施行する。 suppl-3589-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3589-17/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3589-17/par-1 This Ministerial Order comes into effect as of April 1, 1983. machine translation, not official **第二項** 所得税法施行令等の一部を改正する政令（昭和五十八年政令第五十九号）による改正後の所得税法施行令第二百十五条第一項第二号ハ、ト、チ、リ、ル、カ又はタ（試験研究法人等の範囲）に掲げる法人がこの省令の施行の日前二年以内の間に第一条の規定による改正前の所得税法施行規則第四十七条の二第三項第一号ロ（寄付金控除を受けるための書類）に規定する主務官庁から交付を受けた同号ロに規定する証する書類は、第一条の規定による改正後の所得税法施行規則第四十七条の二第三項第一号ロに規定する証する書類とみなす。この場合において、同号ロの規定の適用については、同号ロ中「受けたもの（当該特定寄付金を受領した者が同項第二号ハ、ト、チ、リ、ル、カ又はタに掲げる法人に該当する場合には、当該二年内に発行された書類に記載されている同号の認定の日が当該支出する日以前二年（同号ハに掲げる法人にあつては、五年）内であるものの写しに限る。）」とあるのは、「受けたもの」とする。 suppl-3589-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3589-17/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3589-17/par-2 With respect to a certifying document prescribed in Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving Donation Deduction) of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 that a juridical person listed in Article 215, paragraph (1), item (ii), (c), (g), (h), (i), (k), (n) or (p) (Scope of Research Corporations, etc.) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 59 of 1983) has received, within two years before the date of enforcement of this Ministerial Order, from the competent authority prescribed in that item (i), (b), that document is deemed to be the certifying document prescribed in Article 47-2, paragraph (3), item (i), (b) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1. In this case, for the application of the provisions of (b) of that item, the phrase "one received (limited to a copy of one in which, where the person who received the specific donation falls under a juridical person listed in item (ii), (c), (g), (h), (i), (k), (n) or (p) of that paragraph, the date of certification under that item stated in the document issued within those two years is within two years (five years in the case of a juridical person listed in item (ii), (c)) on or before the date of the expenditure)" in (b) of that item is deemed to be replaced with "one received". machine translation, not official --- ## Cites - suppl-3589-17/par-2: 所得税法施行規則第四十七条の二第三項第一号 → 所得税法施行規則 第四十七条の二第三項第一号 (Article 47-2, paragraph (3), item (i)), art-47-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-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-20261027T143811-083, 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-20261027T143811-083, 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