# 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-4312-95/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-4312-95/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-4312-95/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-4312-95/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-3 **第一項** 新令第百十二条第一項の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項に規定する合併について適用し、施行日前に行われた改正前の所得税法施行令（以下「旧令」という。）第百十二条第一項に規定する合併については、なお従前の例による。 suppl-4312-95/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-3/par-1 The provisions of Article 112, paragraph (1) of the New Order apply to a merger prescribed in that paragraph that is carried out on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a merger prescribed in Article 112, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that was carried out before the Effective Date. machine translation, not official **第二項** 新令第百十三条第一項の規定は、施行日以後に行われる同項に規定する分割型分割について適用し、施行日前に行われた旧令第百十三条第一項に規定する分割型分割については、なお従前の例による。 suppl-4312-95/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-3/par-2 The provisions of Article 113, paragraph (1) of the New Order apply to a company split by split-off prescribed in that paragraph that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off prescribed in Article 113, paragraph (1) of the Former Order that was carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4312-95/art-3/par-1: 新令第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-1 - suppl-4312-95/art-3/par-2: 新令第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-1 --- ## 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-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-134, 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