# 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-5022-111/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)（短期譲渡所得の範囲に関する経過措置） — address `suppl-5022-111/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-5022-111/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（短期譲渡所得の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Short-Term Capital Gains caption: machine translation, not official suppl-5022-111/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-3 **第一項** 新令第八十二条（第二号及び第三号に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後の同条第二号に規定する配偶者居住権の消滅及び同条第三号に規定する権利の消滅について適用する。 suppl-5022-111/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-3/par-1 The provisions of Article 82 (limited to the part pertaining to items (ii) and (iii)) of the New Order apply to the extinguishment of the spouse's right of residence prescribed in item (ii) of that Article and the extinguishment of the right prescribed in item (iii) of that Article that occur on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official --- ## Cites - suppl-5022-111/art-3/par-1: 新令第八十二条 → 所得税法施行令 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82 - suppl-5022-111/art-3/par-1: 第二号 → 所得税法施行令 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82/par-1/item-2 - suppl-5022-111/art-3/par-1: 第三号 → 所得税法施行令 第八十二条第一項第三号 (Article 82, paragraph (1), item (iii)), art-82/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82/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-20261106T173921-134, 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