# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4169-26/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（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-4169-26/art-3` - 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-4169-26/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-3 - 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. --- ### 第三条（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 to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Eligible for the Deduction for Donations caption: machine translation, not official suppl-4169-26/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4169-26/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-3 **第一項** 改正令附則第五条第二項（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）に規定する財務省令で定める期間は、施行日から証明書類（同項の民法（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が旧令第二百十七条第一項第二号ル（公益の増進に著しく寄与する法人の範囲）に掲げる法人に該当する旨を改正前の所得税法施行規則（以下「旧規則」という。）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）の規定により同号ロに規定する主務官庁が証明した書類で施行日前二年以内に発行されたものをいう。）が発行された日以後二年を経過する日（当該二年を経過する日が施行日以後一年を経過する日以前に到来する場合は、当該一年を経過する日）までの期間とする。 suppl-4169-26/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4169-26/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-3/par-1 The period specified by Ministry of Finance Order as prescribed in Article 5, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Donations to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Eligible for the Deduction for Donations) of the Amending Order is the period from the Effective Date until the day on which two years have passed from the date on which the certifying document (meaning a document, issued within two years before the Effective Date, by which the competent authority prescribed in Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving the Deduction for Donations) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") certified, pursuant to the provisions of that item, (b), that a juridical person established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) as prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order falls under the juridical persons listed in Article 217, paragraph (1), item (ii), (k) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Former Order) was issued (or, if the day on which those two years have passed arrives on or before the day on which one year has passed from the Effective Date, the day on which that one year has passed). machine translation, not official **第二項** 改正令附則第五条第二項の規定の適用を受ける寄付金に係る新規則第四十七条の二第三項の規定の適用については、同項第一号ハ中「令第二百十七条第一項第三号に掲げる法人」とあるのは「所得税法施行令の一部を改正する政令（平成十六年政令第百号）による改正前の所得税法施行令第二百十七条第一項第二号ル（公益の増進に著しく寄与する法人の範囲）に掲げる法人」と、「当該特定寄付金を支出する日以前二年内に発行されたもの」とあるのは「平成十六年四月一日前二年以内に発行されたもの」と、「受けたもので当該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」とあるのは「受けたもの」とする。 suppl-4169-26/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4169-26/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-3/par-2 With regard to the application of the provisions of Article 47-2, paragraph (3) of the New Regulation to donations to which the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order apply, in item (i), (c) of that paragraph, "a juridical person listed in Article 217, paragraph (1), item (iii) of the Order" is deemed to be replaced with "a juridical person listed in Article 217, paragraph (1), item (ii), (k) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2004)", "that was issued within two years on or before the day on which the specified donation is made" is deemed to be replaced with "that was issued within two years before April 1, 2004", and "that has been received and for which the date of the certification under that item stated in that document falls within two years (or five years in the case of a juridical person listed in (c) of that item) on or before the day of that payment" is deemed to be replaced with "that has been received". machine translation, not official --- ## Cites - suppl-4169-26/art-3/par-1: 民法（明治二十九年法律第八十九号）第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34 - suppl-4169-26/art-3/par-2: 新規則第四十七条の二第三項 → 所得税法施行規則 第四十七条の二第三項 (Article 47-2, paragraph (3)), art-47-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3 - suppl-4169-26/art-3/par-2: 同項第一号 → 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 - suppl-4169-26/art-3/par-2: 令第二百十七条第一項第三号 → e-Gov law 340CO0000000096, 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — not held in this collection --- ## 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-20261027T143811-093, 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