# 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-3632-362/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)（退職所得控除額の特例に関する経過措置） — address `suppl-3632-362/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-3632-362/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（退職所得控除額の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Retirement Income Deduction caption: machine translation, not official suppl-3632-362/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-3 **第一項** 新所得税法施行令第七十条第二項の規定は、同項に規定する前の退職手当等がこの政令の施行の日（以下「施行日」という。）以後に支払を受けるべきものである場合について適用し、当該前の退職手当等が施行日前に支払を受けるべきものである場合については、第一条の規定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。）第七十条第二項中「法第三十条第三項」とあるのは、「所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第一条（所得税法の一部改正）の規定による改正前の法第三十条第三項」として、同項の規定の例によるものとする。 suppl-3632-362/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-3/par-1 Article 70, paragraph (2) of the New Order for Enforcement of the Income Tax Act applies where the earlier severance pay or other such compensation prescribed in that paragraph is to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and where that earlier severance pay or other such compensation is to be received before the Effective Date, the phrase "Article 30, paragraph (3) of the Act" in Article 70, paragraph (2) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act") is deemed to be replaced with "Article 30, paragraph (3) of the Act before the amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988)", and the provisions of that paragraph are to apply. machine translation, not official --- ## Cites - suppl-3632-362/art-3/par-1: 新所得税法施行令第七十条第二項 → 所得税法施行令 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-2 - suppl-3632-362/art-3/par-1: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T163957-135, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, 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