# 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-4012-92/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)（非課税とされる通勤手当に関する経過措置） — address `suppl-4012-92/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-4012-92/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（非課税とされる通勤手当に関する経過措置） — Transitional Measures Concerning Commutation Allowances Treated as Nontaxable caption: machine translation, not official suppl-4012-92/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4012-92/art-3 **第一項** 新令第二十条の二（非課税とされる通勤手当）の規定は、昭和六十四年一月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当（同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものを含む。）については、なお従前の例による。 suppl-4012-92/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-1 The provisions of Article 20-2 (Commutation Allowance Treated as Nontaxable) of the New Order apply to the commutation allowance prescribed in that Article that is to be received on or after January 1, 1989 (excluding any such commutation allowance that is paid additionally as the difference in the commutation allowance received before that day), and the provisions then in force continue to govern the commutation allowance prescribed in that Article that is to be received before that day (including any such commutation allowance that is to be received on or after that day and is paid additionally as the difference in the commutation allowance received before that day). machine translation, not official **第二項** 昭和六十四年一月一日以後に受けるべき前項の通勤手当でこの政令の施行の日（以下「施行日」という。）前に受けたものに係る所得税法第四編第二章第一節（給与所得に係る源泉徴収義務又は徴収税額）の規定の適用については、新令第二十条の二及び同項の規定にかかわらず、なお従前の例による。 suppl-4012-92/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-2 With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes on Salary Income or Tax Amount Collected) of the Income Tax Act to a commutation allowance referred to in the preceding paragraph that is to be received on or after January 1, 1989 and that was received before the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern, notwithstanding Article 20-2 of the New Order and the preceding paragraph. machine translation, not official --- ## Cites - suppl-4012-92/art-3/par-1: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20-2 - suppl-4012-92/art-3/par-2: 前項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4012-92/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-1 - suppl-4012-92/art-3/par-2: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第三条第二項（非課税とされる通勤手当に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-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-20261106T173921-109, 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