# 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-4189-18/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)（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — address `suppl-4189-18/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-4189-18/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/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（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized caption: machine translation, not official suppl-4189-18/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-3 **第一項** 新規則第六条第一項第十号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、附則第一条第三号（施行期日）に定める日（以下「会社法施行日」という。）以後に購入をする所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「改正法」という。）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。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券について適用し、会社法施行日前に購入をした改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券については、なお従前の例による。 suppl-4189-18/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-3/par-1 The provisions of Article 6, paragraph (1), item (x) (Scope, etc. of Deposits and Savings, etc. for Which a Special Provision on Tax-Exempt Savings Application Forms Is Recognized) of the New Regulation apply to the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are purchased on or after the date prescribed in Article 1, item (iii) of the Supplementary Provisions (Effective Date) (hereinafter referred to as the "Effective Date of the Companies Act"), and the provisions then in force continue to govern the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that were purchased before the Effective Date of the Companies Act. machine translation, not official --- ## Cites - suppl-4189-18/art-3/par-1: 新規則第六条第一項第十号 → 所得税法施行規則 第六条第一項第十号 (Article 6, paragraph (1), item (x)), art-6/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-10 - suppl-4189-18/art-3/par-1: 附則第一条第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4189-18/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-3 - suppl-4189-18/art-3/par-1: 第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-3 --- ## 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-20261027T143811-094, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-094, 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