# 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-5072-120/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)（所有株式に対応する資本金等の額の計算方法等に関する経過措置） — address `suppl-5072-120/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-5072-120/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（所有株式に対応する資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held caption: machine translation, not official suppl-5072-120/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-3 **第一項** 新令第六十一条第二項第二号及び第三号の規定は、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第二号の分割型分割及び同項第三号の株式分配について適用し、施行日前に行われた第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第六十一条第二項第二号の分割型分割及び同項第三号の株式分配については、なお従前の例による。 suppl-5072-120/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-3/par-1 The provisions of Article 61, paragraph (2), items (ii) and (iii) of the New Order apply to a company split by split-off set forth in item (ii) of that paragraph and a share distribution set forth in item (iii) of that paragraph that take place on or after the date this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a company split by split-off set forth in Article 61, paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order") and a share distribution set forth in Article 61, paragraph (2), item (iii) of the Former Order that took place before the Effective Date. machine translation, not official --- ## Cites - suppl-5072-120/art-3/par-1: 新令第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-5072-120/art-3/par-1: 第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/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-20261106T163957-170, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-136, 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