# 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-4239-29/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)（損害保険等給付の支払調書に関する経過措置） — address `suppl-4239-29/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-4239-29/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-29/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（損害保険等給付の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Casualty Insurance Benefits, etc. caption: machine translation, not official suppl-4239-29/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3 **第一項** 新規則第八十七条（第二項に係る部分に限る。）（損害保険等給付の支払調書）の規定は、平成二十五年一月一日以後に支払の確定する新法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金について適用する。 suppl-4239-29/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-1 The provisions of Article 87 (limited to the portion pertaining to paragraph (2)) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act for which payment is finalized on or after January 1, 2013. machine translation, not official **第二項** 平成二十三年及び平成二十四年において支払の確定した前項に規定する年金（その支払開始の日の属する年が平成二十三年又は平成二十四年であるものに限る。）の支払をする者は、その支払開始の日の属する年分の当該年金に係る旧法第二百二十五条第一項（支払調書）に規定する調書を提出する場合における旧規則第八十七条第一項（損害保険等給付の支払調書）の規定の適用については、「掲げる事項」とあるのは、「掲げる事項及び当該損害保険等給付が法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金である旨」とする。 suppl-4239-29/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-2 When a person who pays a pension prescribed in the preceding paragraph for which payment was finalized in 2011 and 2012 (limited to one for which the year that includes the date of commencement of payment is 2011 or 2012) submits, for the year that includes the date of commencement of payment, the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act with respect to that pension, with regard to the application of Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the Former Regulation, "the matters listed" is deemed to be replaced with "the matters listed and a statement that the casualty insurance benefits, etc. are a pension listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Act". machine translation, not official --- ## Cites - suppl-4239-29/art-3/par-1: 新規則第八十七条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87 - suppl-4239-29/art-3/par-1: 第二項 → 所得税法施行規則 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2 - suppl-4239-29/art-3/par-2: 前項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4239-29/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-1 - suppl-4239-29/art-3/par-2: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2 ## Cited by 2 provisions cite 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-2 - 所得税法施行規則 附則第三条第二項（損害保険等給付の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-2 --- ## 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-20261027T143811-101, 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-20261027T143811-101, 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