# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/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: 第三条 (Supplementary Provisions, Article 3)（預貯金の利子に関する経過規定） — address `suppl-3402-96/art-3` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-3 - 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. --- ### 第三条（預貯金の利子に関する経過規定） — Transitional Provisions Concerning Interest on Deposits and Savings caption: machine translation, not official suppl-3402-96/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-3 **第一項** 旧所得税法（昭和二十二年法律第二十七号。以下「旧法」という。）第一条第三項第三号（国内源泉所得）に規定する預金で新令第二条（預貯金の範囲）に規定する預貯金に該当しないものの利子のうち、この政令の施行の日（以下「施行日」という。）前に支払を受けるべきものに対する所得税については、なお従前の例による。 suppl-3402-96/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-3/par-1 With respect to income tax on the part of the interest on deposits that are prescribed in Article 1, paragraph (3), item (iii) (Domestic Source Income) of the former Income Tax Act (Act No. 27 of 1947; hereinafter referred to as the "Former Act") and do not fall under Deposits and Savings prescribed in Article 2 (Scope of Deposits and Savings) of the New Order, which is due to be received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3402-96/art-3/par-1: 新令第二条 → 所得税法施行令 第二条 (Article 2), art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2 --- ## 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-20261106T173921-093, 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