# 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-4222-50/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)（有価証券の取得価額に関する経過措置） — address `suppl-4222-50/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-4222-50/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（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities caption: machine translation, not official suppl-4222-50/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3 **第一項** 新令第百十二条第二項（合併により取得した株式等の取得価額）の規定は、平成二十二年十月一日以後に同項に規定する無対価合併が行われる場合について適用する。 suppl-4222-50/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3/par-1 Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through Merger) of the New Order applies to the case where a merger without consideration prescribed in that paragraph is carried out on or after October 1, 2010. machine translation, not official **第二項** 新令第百十三条第二項、第三項及び第五項（分割型分割により取得した株式等の取得価額）の規定は、平成二十二年十月一日以後に同条第二項に規定する無対価分割型分割又は同条第三項に規定する分割型分割が行われる場合について適用し、同日前に改正前の所得税法施行令（以下「旧令」という。）第百十三条第二項（分割型分割により取得した株式等の取得価額）に規定する分割型分割が行われた場合については、なお従前の例による。 suppl-4222-50/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3/par-2 Article 113, paragraphs (2), (3) and (5) (Acquisition Price of Shares, etc. Acquired Through Company Split by Split-Off) of the New Order apply to the case where a company split by split-off without consideration prescribed in paragraph (2) of that Article or a company split by split-off prescribed in paragraph (3) of that Article is carried out on or after October 1, 2010, and for the case where a company split by split-off prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through Company Split by Split-Off) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") was carried out before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新令第百十七条（旧株一株の従前の取得価額等）の規定は、平成二十二年十月一日以後に同条に規定する事実が生ずる場合について適用し、同日前に旧令第百十七条（旧株一株の従前の取得価額等）に規定する事実が生じた場合については、なお従前の例による。 suppl-4222-50/art-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3/par-3 Article 117 (Previous Acquisition Price, etc. of One Old Share) of the New Order applies to the case where an event prescribed in that Article occurs on or after October 1, 2010, and for the case where an event prescribed in Article 117 (Previous Acquisition Price, etc. of One Old Share) of the Former Order occurred before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4222-50/art-3/par-1: 新令第百十二条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2 - suppl-4222-50/art-3/par-2: 新令第百十三条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-2 - suppl-4222-50/art-3/par-2: 第三項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-3 - suppl-4222-50/art-3/par-2: 第五項 → 所得税法施行令 第百十三条第五項 (Article 113, paragraph (5)), art-113/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-5 - suppl-4222-50/art-3/par-3: 新令第百十七条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117 ## 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-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-20261106T163957-155, 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