# 所得税法施行規則 / Regulation 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-regulation/suppl-3409-11/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（非課税所得に係る経過規定） — address `suppl-3409-11/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3 - Every provision below carries its address and both URLs 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（非課税所得に係る経過規定） — Transitional Provisions on Non-taxable Income caption: machine translation, not official suppl-3409-11/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-3 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3 **第一項** 新規則第二条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等）の規定は、昭和四十年四月一日（以下「施行日」という。）以後に同条に規定する預入等をした同条に規定する預貯金等について適用する。 suppl-3409-11/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3/par-1 The provisions of Article 2 of the New Regulation (Procedures, etc. for Not Being Taxed on Interest, etc. on Deposits and Savings of Children or Students) apply to the deposits and similar savings prescribed in that Article for which the placement prescribed in that Article was made on or after April 1, 1965 (hereinafter referred to as "the Effective Date"). machine translation, not official **第二項** 法第九条第一項第二号（非課税所得）に規定する学校の児童又は生徒が、施行日前に預入し又は信託した旧所得税法（昭和二十二年法律第二十七号）第六条の二第一項第一号又は第二号（少額預金等の利子所得の非課税）に掲げる預金又は合同運用信託で法の施行の際同条並びに旧所得税法施行規則（昭和二十二年勅令第百十号）第四条の二十、第四条の二十一、第四条の二十三及び第四条の二十五（代表者名義の非課税貯蓄申告書等）に規定する要件を満たすものを有する場合には、当該預金又は合同運用信託については、新規則第二条第一項の規定により同項に規定する書類を提出して預入又は信託をしたものとみなす。 suppl-3409-11/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3/par-2 Where a child or student of a school prescribed in Article 9, paragraph (1), item (ii) (Non-taxable Income) of the Act holds, as of the enforcement of the Act, deposits or jointly managed trusts set forth in Article 6-2, paragraph (1), item (i) or (ii) (Exemption from Taxation of Interest Income on Small-Amount Deposits, etc.) of the Former Income Tax Act (Act No. 27 of 1947) that were placed or entrusted prior to the Effective Date and that satisfy the requirements prescribed in that Article and in Articles 4-20, 4-21, 4-23, and 4-25 (Statement of Tax-Exempt Savings, etc. in the Name of a Representative) of the Former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947), those deposits or jointly managed trusts are deemed to have been placed or entrusted, pursuant to the provisions of Article 2, paragraph (1) of the New Regulation, by submitting the documents prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-3409-11/art-3/par-1: 新規則第二条 → 所得税法施行規則 第二条 (Article 2), art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-2 · https://japanlaw.org/l/340M50000040011/art-2 - suppl-3409-11/art-3/par-2: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2 - suppl-3409-11/art-3/par-2: 旧所得税法施行規則（昭和二十二年勅令第百十号）第四条の二十 → e-Gov law 322IO0000000110, 第四条の二十 (Article 4-20), art-4-20 — not held in this collection - suppl-3409-11/art-3/par-2: 第四条の二十一 → e-Gov law 322IO0000000110, 第四条の二十一 (Article 4-21), art-4-21 — not held in this collection - suppl-3409-11/art-3/par-2: 第四条の二十三 → e-Gov law 322IO0000000110, 第四条の二十三 (Article 4-23), art-4-23 — not held in this collection - suppl-3409-11/art-3/par-2: 第四条の二十五 → e-Gov law 322IO0000000110, 第四条の二十五 (Article 4-25), art-4-25 — not held in this collection - suppl-3409-11/art-3/par-2: 新規則第二条第一項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-079, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27