# 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-4182-124/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)（有価証券に準ずるものの範囲に関する経過措置） — address `suppl-4182-124/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-4182-124/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（有価証券に準ずるものの範囲に関する経過措置） — Transitional Measures Concerning the Scope of Instruments Equivalent to Securities caption: machine translation, not official suppl-4182-124/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-3 **第一項** 個人が附則第一条第三号（施行期日）に定める日（以下「会社法施行日」という。）前に取得した改正前の所得税法施行令（以下「旧令」という。）第四条第一号（有価証券に準ずるものの範囲）に掲げる端数の部分については、なお従前の例による。 suppl-4182-124/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-3/par-1 With regard to fractions listed in Article 4, item (i) (Scope of Things Equivalent to Securities) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that an individual acquired before the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4182-124/art-3/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4182-124/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3 --- ## 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-20261106T173921-111, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-118, 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