# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3)

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- 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)（少額預金の利子所得等の非課税に関する経過措置） — address `suppl-3602-124/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-3602-124/art-3
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They are never merged and never substituted for one another.

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### 第三条（少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits
<sup>caption: machine translation, not official</sup>
<sup>suppl-3602-124/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3</sup>

**第一項**  新令第一編第二章第四節の規定は、施行日以後に預入、信託又は購入（以下この条において「預入等」という。）をする新法第十条第一項に規定する預貯金、合同運用信託又は有価証券（以下この条において「預貯金等」という。）について適用する。
<sup>suppl-3602-124/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-1</sup>
The provisions of Part I, Chapter II, Section 4 of the New Order apply to the Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the New Act (hereinafter referred to as "deposits and similar savings" in this Article) for which deposit, entrustment or purchase (hereinafter referred to as "placement" in this Article) is made on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  改正法附則第二十八条第三項の規定により新法第十条の要件に従つて預入等をしたものとみなされる預貯金等が附則第十一条の規定による改正前の所得税法施行令の一部を改正する政令（昭和五十六年政令第三百十四号。以下この項において「昭和五十六年改正令」という。）附則第三条第二項の規定によりなおその効力を有するものとされる昭和五十六年改正令による改正前の所得税法施行令（以下「旧所得税法施行令」という。）第三十五条第一項に規定する普通預金契約等に基づくものであるときは、当該預貯金等に係る同項の非課税貯蓄申込書は、新令第三十五条第一項に規定する預貯金等の区分及びその預貯金等の現在高に係る限度額（旧所得税法施行令第三十五条第二項の規定による非課税貯蓄申込書が提出されている場合には、変更後の限度額）が記載された新令第三十五条第一項の非課税貯蓄申込書とみなす。
<sup>suppl-3602-124/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-2</sup>
Where deposits and similar savings that are deemed, pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act, to have been the subject of placement in accordance with the requirements of Article 10 of the New Act are based on an ordinary deposit contract, etc. prescribed in Article 35, paragraph (1) 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. 314 of 1981; hereinafter referred to as the "1981 Amending Order" in this paragraph) (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act"), which is to remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1981 Amending Order prior to amendment by the provisions of Article 11 of the Supplementary Provisions, the application to exempt savings from taxation under Article 35, paragraph (1) of the Former Order for Enforcement of the Income Tax Act pertaining to those deposits and similar savings is deemed to be an application to exempt savings from taxation under Article 35, paragraph (1) of the New Order stating the classification of deposits and similar savings prescribed in Article 35, paragraph (1) of the New Order and the limit on the current balance of those deposits and similar savings (where an application to exempt savings from taxation under Article 35, paragraph (2) of the Former Order for Enforcement of the Income Tax Act has been submitted, the limit after the change).
<sup>machine translation, not official</sup>

**第三項**  施行日前に受理し、又は作成した改正法附則第二十八条第三項に規定する旧預貯金等に係る旧所得税法施行令第四十八条第一項に規定する申込書、同条第三項に規定する帳簿及び同条第四項に規定する申告書の写し並びに同条第五項に規定する書面及び帳簿の保存については、なお従前の例による。
<sup>suppl-3602-124/art-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-3</sup>
With regard to the retention of the application forms prescribed in Article 48, paragraph (1) of the Former Order for Enforcement of the Income Tax Act, the books prescribed in paragraph (3) of that Article, the copies of the return forms prescribed in paragraph (4) of that Article, and the documents and books prescribed in paragraph (5) of that Article, which were received or prepared before the Effective Date and pertain to the former Deposits and Savings prescribed in Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  施行日前に提出された旧所得税法施行令第四十九条第一項の勤務先預金受入申告書（当該勤務先預金受入申告書につき同条第二項の規定による預貯金に該当する貯蓄金を管理しないこととなつた旨の届出があつたものを除く。）は、施行日において新令第五十条第一項の規定により提出された同項の届出書とみなす。
<sup>suppl-3602-124/art-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-4</sup>
A return form for the acceptance of deposits at the place of employment prescribed in Article 49, paragraph (1) of the Former Order for Enforcement of the Income Tax Act that was submitted before the Effective Date (excluding one for which a notification has been made, pursuant to paragraph (2) of that Article, to the effect that savings falling under Deposits and Savings will no longer be managed) is deemed to be the written notice under Article 50, paragraph (1) of the New Order that was submitted on the Effective Date pursuant to that paragraph.
<sup>machine translation, not official</sup>

**第五項**  改正法附則第二十八条第五項に規定する政令で定める場合は、同項に規定する旧非課税貯蓄申告書（以下この条において「旧非課税貯蓄申告書」という。）の提出の際に経由した新法第十条第一項に規定する金融機関の営業所等（以下この条において「金融機関の営業所等」という。）において施行日以後に同項の規定の適用を受けようとする預貯金等の預入等をする場合で次の各号のいずれかに該当する場合及び施行日以後に当該旧非課税貯蓄申告書につき新法第十条第四項の申告書を提出した場合とする。
<sup>suppl-3602-124/art-3/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5</sup>
The cases specified by Cabinet Order prescribed in Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act are cases where, at the business office of a financial institution or other such place prescribed in Article 10, paragraph (1) of the New Act (hereinafter referred to as the "business office of a financial institution or other such place" in this Article) through which the former statement of tax-exempt savings prescribed in Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "former statement of tax-exempt savings" in this Article) was submitted, placement is made on or after the Effective Date of deposits and similar savings for which application of Article 10, paragraph (1) of the New Act is sought and the case falls under any of the following items, and cases where, on or after the Effective Date, the return form under Article 10, paragraph (4) of the New Act is submitted with regard to that former statement of tax-exempt savings.
<sup>machine translation, not official</sup>

  **一**  当該金融機関の営業所等を経由して提出した新法第十条第三項の非課税貯蓄申告書に記載した同項第二号の預貯金等を当該申告書を提出した日以後に当該金融機関の営業所等において預入等をする場合
  <sup>suppl-3602-124/art-3/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-1</sup>
  Where placement is made, on or after the day on which the statement of tax-exempt savings under Article 10, paragraph (3) of the New Act that was submitted through that business office of a financial institution or other such place was submitted, at that business office of a financial institution or other such place, of the deposits and similar savings under item (ii) of that paragraph stated in that statement;
  <sup>machine translation, not official</sup>

  **二**  普通預金その他大蔵省令で定める預貯金に係る契約（新令第三十五条第一項の規定による記載をした同項の非課税貯蓄申込書が提出されているものに限る。）に基づき改正法附則第二十八条第三項に規定する旧預貯金等（以下この項において「旧預貯金等」という。）の利子又は収益の分配の振替預入その他の大蔵省令で定める預入をする場合（当該非課税貯蓄申込書につき新令第三十五条第二項の規定による同項の非課税貯蓄申込書の提出をする日又は昭和六十三年十二月三十一日までの日のいずれか早い日までに預入をする場合に限る。）
  <sup>suppl-3602-124/art-3/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-2</sup>
  Where, based on a contract relating to ordinary deposits or other Deposits and Savings specified by Ministry of Finance Order (limited to one for which an application to exempt savings from taxation under Article 35, paragraph (1) of the New Order stating the matters required by that paragraph has been submitted), a deposit specified by Ministry of Finance Order, such as a deposit by transfer of interest on or distributions of proceeds from the former Deposits and Savings prescribed in Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act (hereinafter referred to as "former Deposits and Savings" in this paragraph), is made (limited to cases where the deposit is made by the earlier of the day on which, with regard to that application to exempt savings from taxation, an application to exempt savings from taxation under Article 35, paragraph (2) of the New Order is submitted under that paragraph and a day on or before December 31, 1988);
  <sup>machine translation, not official</sup>

  **三**  旧預貯金等（預貯金に限る。以下この号において同じ。）に係る契約において定める預入期間の満了の日において当該旧預貯金等につき支払を受ける利子と当該旧預貯金等に係る元本との合計額又は当該元本に相当する金額を引き続き同種の預貯金として預入をすることをあらかじめ約するものの当該預入をする場合（施行日以後最初に当該預入をする場合に限る。）
  <sup>suppl-3602-124/art-3/par-5/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-3</sup>
  Where, under a contract relating to former Deposits and Savings (limited to Deposits and Savings; the same applies hereinafter in this item) that agrees in advance that, on the expiration date of the deposit period fixed in the contract, the sum of the interest received on those former Deposits and Savings and the principal relating to those former Deposits and Savings, or an amount equivalent to that principal, will continue to be deposited as the same type of Deposits and Savings, that deposit is made (limited to the first such deposit made on or after the Effective Date);
  <sup>machine translation, not official</sup>

  **四**  旧預貯金等に係る契約において他の預貯金等の元本又はその利子若しくは収益の分配の預入等をすることをあらかじめ約するものの当該預入等をする場合で第二号又は前号に準ずるものとして大蔵省令で定める場合
  <sup>suppl-3602-124/art-3/par-5/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-4</sup>
  Where, under a contract relating to former Deposits and Savings that agrees in advance that the principal of other deposits and similar savings, or interest on or distributions of proceeds from them, will be placed, that placement is made, and the case is one specified by Ministry of Finance Order as being equivalent to item (ii) or the preceding item.
  <sup>machine translation, not official</sup>

**第六項**  旧非課税貯蓄申告書の提出の際に経由した金融機関の営業所等において施行日以後にした前項に規定する預貯金等の預入等が同項第三号又は第四号に掲げる場合に該当することとなつた個人は、当該預入等をした日から昭和六十五年十二月三十一日までの間に、当該旧非課税貯蓄申告書につき改正法附則第二十八条第五項の規定により同項の非課税貯蓄申告書を提出した場合その他大蔵省令で定める場合を除き、昭和六十六年一月三十一日又は同月一日以後最初に新法第十条第一項の規定の適用を受けようとする預貯金等の預入等をする日のいずれか早い日までに新たに同条第三項の非課税貯蓄申告書を同項及び同条第五項に定めるところにより提出しなければならない。
<sup>suppl-3602-124/art-3/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-6</sup>
An individual for whom the placement of deposits and similar savings prescribed in the preceding paragraph, made on or after the Effective Date at the business office of a financial institution or other such place through which the former statement of tax-exempt savings was submitted, has come to fall under the case set forth in item (iii) or item (iv) of that paragraph must, except where, during the period from the day of that placement to December 31, 1990, the individual has submitted the statement of tax-exempt savings under Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act with regard to that former statement of tax-exempt savings pursuant to that paragraph, and except in other cases specified by Ministry of Finance Order, newly submit a statement of tax-exempt savings under Article 10, paragraph (3) of the New Act as provided in that paragraph and paragraph (5) of that Article by the earlier of January 31, 1991 and the day on which, on or after January 1 of that year, the individual first makes placement of deposits and similar savings for which application of Article 10, paragraph (1) of the New Act is sought.
<sup>machine translation, not official</sup>

**第七項**  改正法附則第二十八条第五項後段の規定は、前項の非課税貯蓄申告書の提出について準用する。この場合において、同条第五項中「当該預入等をする日」とあるのは、「所得税法施行令及び租税特別措置法施行令の一部を改正する政令（昭和六十年政令第百二十四号）附則第三条第六項に規定する提出期限」と読み替えるものとする。
<sup>suppl-3602-124/art-3/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-7</sup>
The provisions of the second sentence of Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the submission of the statement of tax-exempt savings referred to in the preceding paragraph. In this case, the phrase "the day on which that placement is made" in Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "the submission deadline prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 124 of 1985)".
<sup>machine translation, not official</sup>

**第八項**  改正法附則第二十八条第五項の規定又は第六項の規定によりこれらの規定に規定する非課税貯蓄申告書を提出する場合において、旧非課税貯蓄申告書の最高限度額（以下この項及び次項において「旧最高限度額」という。）に一万円未満の端数があるとき（旧最高限度額が一万円未満であるときを含む。）は、当該非課税貯蓄申告書に記載する新法第十条第三項第三号に掲げる最高限度額は、改正法附則第二十八条第五項（前項において準用する場合を含む。）の規定にかかわらず、その端数を切り上げ、又は切り捨てた後の金額によるものとする。この場合において、当該最高限度額と当該非課税貯蓄申告書に記載すべき新法第十条第三項第四号に掲げる最高限度額との合計額が三百万円を超えることとなるときは、当該非課税貯蓄申告書は提出することができない。
<sup>suppl-3602-124/art-3/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-8</sup>
Where a statement of tax-exempt savings is submitted pursuant to the provisions of Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act or paragraph (6) of this Article, and the maximum limitation in the former statement of tax-exempt savings (hereinafter referred to as the "former maximum amount" in this paragraph and the following paragraph) has a fraction of less than 10,000 yen (including where the former maximum amount is less than 10,000 yen), the maximum limitation set forth in Article 10, paragraph (3), item (iii) of the New Act to be stated in that statement of tax-exempt savings is to be the amount after rounding up or rounding down that fraction, notwithstanding Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act (including as applied mutatis mutandis pursuant to the preceding paragraph). In this case, where the sum of that maximum limitation and the maximum limitation set forth in Article 10, paragraph (3), item (iv) of the New Act to be stated in that statement of tax-exempt savings comes to exceed 3,000,000 yen, that statement of tax-exempt savings cannot be submitted.
<sup>machine translation, not official</sup>

**第九項**  前項の場合において、同項の非課税貯蓄申告書の提出があつたときは、旧最高限度額を当該非課税貯蓄申告書に記載した最高限度額に変更する新法第十条第四項の規定による申告書の提出があつたものとみなす。
<sup>suppl-3602-124/art-3/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-9</sup>
In the case referred to in the preceding paragraph, when the statement of tax-exempt savings referred to in that paragraph is submitted, it is deemed that a return form under Article 10, paragraph (4) of the New Act changing the former maximum amount to the maximum limitation stated in that statement of tax-exempt savings has been submitted.
<sup>machine translation, not official</sup>

**第十項**  金融機関の営業所等は、改正法附則第二十八条第五項の規定又は第六項の規定により新たに提出されたこれらの規定に規定する非課税貯蓄申告書を受理した場合には、当該申告書に、これらの規定により提出されたものである旨及び当該申告書に係る旧非課税貯蓄申告書の提出年月日を記載しなければならない。
<sup>suppl-3602-124/art-3/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-10</sup>
When the business office of a financial institution or other such place receives a statement of tax-exempt savings newly submitted pursuant to the provisions of Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act or paragraph (6) of this Article and prescribed in those provisions, it must state in that statement that it was submitted pursuant to those provisions and the date of submission of the former statement of tax-exempt savings pertaining to that statement.
<sup>machine translation, not official</sup>

**第十一項**  前項の非課税貯蓄申告書に係る新令第四十七条の二の規定の適用については、同条中「翌月十日」とあるのは、「翌々月末日」とする。
<sup>suppl-3602-124/art-3/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-11</sup>
With regard to the application of Article 47-2 of the New Order to the statement of tax-exempt savings referred to in the preceding paragraph, the phrase "the 10th of the month following the month" in that Article is deemed to be replaced with "the last day of the second month following the month".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3602-124/art-3/par-1: この条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-3602-124/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3
- suppl-3602-124/art-3/par-1: 新法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-2: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/en/income-tax-act/art-10 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-2: 新令第三十五条第一項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-35/par-1
- suppl-3602-124/art-3/par-4: 新令第五十条第一項 → 所得税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-1
- suppl-3602-124/art-3/par-5: この条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-3602-124/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3
- suppl-3602-124/art-3/par-5: 新法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-5: 新法第十条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-5/item-1: 新法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-5/item-1: 同項第二号 → 所得税法 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-10/par-3/item-2 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-5/item-2: 新令第三十五条第一項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-35/par-1
- suppl-3602-124/art-3/par-5/item-2: この項 → 所得税法施行令 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3602-124/art-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5
- suppl-3602-124/art-3/par-5/item-2: 新令第三十五条第二項 → 所得税法施行令 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-35/par-2
- suppl-3602-124/art-3/par-5/item-3: この号 → 所得税法施行令 附則第三条第五項第三号 (Supplementary Provisions, Article 3, paragraph (5), item (iii)), suppl-3602-124/art-3/par-5/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-3
- suppl-3602-124/art-3/par-5/item-4: 第二号 → 所得税法施行令 附則第三条第五項第二号 (Supplementary Provisions, Article 3, paragraph (5), item (ii)), suppl-3602-124/art-3/par-5/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-2
- suppl-3602-124/art-3/par-5/item-4: 前号 → 所得税法施行令 附則第三条第五項第三号 (Supplementary Provisions, Article 3, paragraph (5), item (iii)), suppl-3602-124/art-3/par-5/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-3
- suppl-3602-124/art-3/par-6: 前項 → 所得税法施行令 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3602-124/art-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5
- suppl-3602-124/art-3/par-6: 同項第三号 → 所得税法施行令 附則第三条第五項第三号 (Supplementary Provisions, Article 3, paragraph (5), item (iii)), suppl-3602-124/art-3/par-5/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-3
- suppl-3602-124/art-3/par-6: 第四号 → 所得税法施行令 附則第三条第五項第四号 (Supplementary Provisions, Article 3, paragraph (5), item (iv)), suppl-3602-124/art-3/par-5/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-4
- suppl-3602-124/art-3/par-6: 新法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-6: 同条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-6: 同条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-7: 前項 → 所得税法施行令 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3602-124/art-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-6
- suppl-3602-124/art-3/par-8: 第六項 → 所得税法施行令 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3602-124/art-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-6
- suppl-3602-124/art-3/par-8: この項 → 所得税法施行令 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-3602-124/art-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-8
- suppl-3602-124/art-3/par-8: 次項 → 所得税法施行令 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-3602-124/art-3/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-9
- suppl-3602-124/art-3/par-8: 新法第十条第三項第三号 → 所得税法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3/item-3 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-8: 前項 → 所得税法施行令 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-3602-124/art-3/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-7
- suppl-3602-124/art-3/par-8: 新法第十条第三項第四号 → 所得税法 第十条第三項第四号 (Article 10, paragraph (3), item (iv)), art-10/par-3/item-4 — https://japanlaw.org/en/income-tax-act/art-10/par-3/item-4 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-9: 前項 → 所得税法施行令 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-3602-124/art-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-8
- suppl-3602-124/art-3/par-9: 新法第十条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 (e-Gov law ID 340AC0000000033)
- suppl-3602-124/art-3/par-10: 第六項 → 所得税法施行令 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3602-124/art-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-6
- suppl-3602-124/art-3/par-11: 前項 → 所得税法施行令 附則第三条第十項 (Supplementary Provisions, Article 3, paragraph (10)), suppl-3602-124/art-3/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-10
- suppl-3602-124/art-3/par-11: 新令第四十七条の二 → 所得税法施行令 第四十七条の二 (Article 47-2), art-47-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-2

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第三条第一項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-1
- 所得税法施行令 附則第三条第五項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5
- 所得税法施行令 附則第三条第五項第二号（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-2
- 所得税法施行令 附則第三条第五項第三号（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-3
- 所得税法施行令 附則第三条第五項第四号（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-5/item-4
- 所得税法施行令 附則第三条第六項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-6
- 所得税法施行令 附則第三条第七項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-7
- 所得税法施行令 附則第三条第八項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-8
- 所得税法施行令 附則第三条第九項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-9
- 所得税法施行令 附則第三条第十項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-10
- 所得税法施行令 附則第三条第十一項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-11

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## 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-20261106T173921-105, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-105, 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