# 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-4082-84/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)（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — address `suppl-4082-84/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-4082-84/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（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — Transitional Measures Concerning Custody or Registration of Securities Relating to Public and Corporate Bonds, etc. caption: machine translation, not official suppl-4082-84/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-3 **第一項** 新令第五十一条の二第一項（公社債等に係る有価証券の保管の委託又は登録）の規定は、所得税法第十一条第一項若しくは第二項又は第三項（公共法人等及び公益信託に係る非課税）に規定する内国法人若しくは外国法人又は公益信託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これらの規定に規定する公社債等の利子又は収益の分配について適用し、当該内国法人若しくは外国法人又は公益信託が施行日前に支払を受けるべき当該公社債等の利子又は収益の分配については、なお従前の例による。 suppl-4082-84/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-3/par-1 The provisions of Article 51-2, paragraph (1) (Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the New Order apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) (Nontaxation of Public Corporations, etc. and Public Interest Trusts) of the Income Tax Act, or distributions of proceeds from them, that a Domestic Corporation, Foreign Corporation or public interest trust prescribed in those provisions is to be paid on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest on those public and corporate bonds, etc., or distributions of proceeds from them, that that Domestic Corporation or Foreign Corporation or public interest trust was to be paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4082-84/art-3/par-1: 新令第五十一条の二第一項 → 所得税法施行令 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1 - suppl-4082-84/art-3/par-1: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-4082-84/art-3/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) - suppl-4082-84/art-3/par-1: 第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/income-tax-act/art-11/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-20261106T173921-112, 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-20261106T173921-112, 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