# 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-3582-59/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等に関する経過措置） — address `suppl-3582-59/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-3582-59/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等に関する経過措置） — Transitional Measures Concerning Cancellation Refunds, etc. under the Small Enterprise Mutual Relief Projects Act caption: machine translation, not official suppl-3582-59/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-3 **第一項** 新令第七十六条第二項第一号及び第二号（退職手当等とみなさない一時金）、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）並びに第三百四十一条第一項第四号（生命保険金に類する給付等）の規定は、昭和五十九年一月一日以後に支給されるべき新令第七十六条第二項第一号及び第二号に掲げる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第一条の規定による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-3582-59/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-3/par-1 The provisions of Article 76, paragraph (2), items (i) and (ii) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation), 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.), and Article 341, paragraph (1), item (iv) (Benefits, etc. Similar to Life Insurance Proceeds) of the New Order apply to the cancellation refunds listed in Article 76, paragraph (2), items (i) and (ii) of the New Order that are to be paid on or after January 1, 1984, 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 by the provisions of Article 1 that are to be paid before that date, and the premiums pertaining to those cancellation refunds. machine translation, not official **第二項** 昭和五十九年一月一日から同年十二月三十一日までの間に小規模企業共済法（昭和四十年法律第百二号）第七条第二項及び第三項（契約の解除）の規定により新令第七十六条第二項第二号に規定する第一種共済契約が解除されたことにより支給されるべき解約手当金に係る同号の規定の適用については、同号中「百八十月」とあるのは、「百二十月」とする。 suppl-3582-59/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-3/par-2 With regard to the application of Article 76, paragraph (2), item (ii) of the New Order to cancellation refunds that are to be paid as a result of the cancellation, during the period from January 1, 1984 to December 31 of the same year, of a Class 1 mutual aid contract prescribed in Article 76, paragraph (2), item (ii) of the New Order pursuant to the provisions of Article 7, paragraphs (2) and (3) (Cancellation of Contracts) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), the phrase "180 months" in Article 76, paragraph (2), item (ii) of the New Order is deemed to be replaced with "120 months". machine translation, not official --- ## Cites - suppl-3582-59/art-3/par-1: 新令第七十六条第二項第一号 → 所得税法施行令 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-2/item-1 - suppl-3582-59/art-3/par-1: 第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-2/item-2 - suppl-3582-59/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-3582-59/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-3582-59/art-3/par-2: 小規模企業共済法（昭和四十年法律第百二号）第七条第二項 → 小規模企業共済法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-2 (e-Gov law ID 340AC0000000102) - suppl-3582-59/art-3/par-2: 第三項 → 小規模企業共済法 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-3 (e-Gov law ID 340AC0000000102) - suppl-3582-59/art-3/par-2: 新令第七十六条第二項第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-2/item-2 ## 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（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-1/par-1 --- ## 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