# 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-4209-24/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)（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — address `suppl-4209-24/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-4209-24/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24/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（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person caption: machine translation, not official suppl-4209-24/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-3 **第一項** 新規則第七条第二項第三号（障害者等に該当する旨を証する書類の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法等の一部を改正する法律（平成二十年法律第二十三号。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。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十年政令第百五十五号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類について適用し、施行日前に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。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正前の所得税法施行令（以下「旧令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは旧令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。 suppl-4209-24/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-3/par-1 The provisions of Article 7, paragraph (2), item (iii) of the New Regulation (Scope, etc. of Documents Certifying Eligibility as a Person with a Disability or Other Eligible Person) apply to the documents prescribed in the following provisions that are presented, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), at the time of notice pursuant to the provisions of Article 10, paragraph (5) (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. 23 of 2008; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 155 of 2008; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to the provisions of that paragraph, and the provisions then in force continue to govern the documents prescribed in the following provisions that were presented, before the Effective Date, at the time of notice pursuant to the provisions of Article 10, paragraph (5) (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"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to the provisions of that paragraph. machine translation, not official --- ## Cites - suppl-4209-24/art-3/par-1: 新規則第七条第二項第三号 → 所得税法施行規則 第七条第二項第三号 (Article 7, paragraph (2), item (iii)), art-7/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-3 - suppl-4209-24/art-3/par-1: 第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-097, 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