# 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-3572-70/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)（小規模企業共済法の解約手当金に関する経過措置） — address `suppl-3572-70/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-3572-70/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（小規模企業共済法の解約手当金に関する経過措置） — Transitional Measures Concerning Cancellation Refunds under the Small Enterprise Mutual Relief Projects Act caption: machine translation, not official suppl-3572-70/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3572-70/art-3 **第一項** 新令第七十六条第二項（退職手当等とみなさない一時金）並びに第百八十三条第二項及び第四項（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）の規定は、附則第一条第二号に定める日以後に小規模企業共済法（昭和四十年法律第百二号）第十二条第一項及び第二項ただし書（解約手当金）の規定により支給されるべき解約手当金及び当該解約手当金に係る掛金について適用し、同日前に支給されるべき改正前の所得税法施行令第七十六条第二項第一号（退職手当等とみなさない一時金）に規定する解約手当金及び当該解約手当金に係る掛金については、なお従前の例による。 suppl-3572-70/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3572-70/art-3/par-1 The provisions of Article 76, paragraph (2) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) and Article 183, paragraphs (2) and (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) of the New Order apply to cancellation refunds that are to be paid on or after the date provided for in Article 1, item (ii) of the Supplementary Provisions pursuant to the provisions of Article 12, paragraph (1) and the proviso to paragraph (2) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), and to the premiums pertaining to those cancellation refunds, and the provisions then in force continue to govern the cancellation refunds prescribed in Article 76, paragraph (2), item (i) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act prior to amendment that are to be paid before that date, and the premiums pertaining to those cancellation refunds. machine translation, not official --- ## Cites - suppl-3572-70/art-3/par-1: 新令第七十六条第二項 → 所得税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-2 - suppl-3572-70/art-3/par-1: 第百八十三条第二項 → 所得税法施行令 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-2 - suppl-3572-70/art-3/par-1: 第四項 → 所得税法施行令 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-4 - suppl-3572-70/art-3/par-1: 附則第一条第二号 → 所得税法施行令 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3572-70/art-1/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3572-70/art-1/par-1/item-2 - suppl-3572-70/art-3/par-1: 小規模企業共済法（昭和四十年法律第百二号）第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102) - suppl-3572-70/art-3/par-1: 第二項 → 小規模企業共済法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-2 (e-Gov law ID 340AC0000000102) ## 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3572-70/art-1/par-1/item-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-20261106T173921-104, 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