# 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-4159-27/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)（支払通知書の交付に関する経過措置） — address `suppl-4159-27/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-4159-27/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4159-27/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（支払通知書の交付に関する経過措置） — Transitional Measures Concerning the Delivery of Notices of Payment caption: machine translation, not official suppl-4159-27/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-3 **第一項** 新規則第九十二条第二項（オープン型の証券投資信託の収益の分配等の通知書）の規定は、平成十六年一月一日以後に購入をする改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十五条第二項（支払通知書）に規定する証券投資信託の受益証券に係る収益の分配について交付する同項に規定する通知書について適用し、同日前に購入をした当該証券投資信託の受益証券に係る収益の分配について交付した当該通知書については、なお従前の例による。 suppl-4159-27/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-3/par-1 The provisions of Article 92, paragraph (2) (Written Notice of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trusts) of the New Regulation apply to the written notice prescribed in Article 225, paragraph (2) (Notice of Payment) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that is delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased on or after January 1, 2004, and the provisions then in force continue to govern that written notice delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased before that date. machine translation, not official --- ## Cites - suppl-4159-27/art-3/par-1: 新規則第九十二条第二項 → 所得税法施行規則 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92/par-2 · https://japanlaw.org/l/340M50000040011/art-92/par-2 - suppl-4159-27/art-3/par-1: 第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-1/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-20261027T143811-092, 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