# 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-4249-24/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)（給与所得者の源泉徴収に関する申告書の保存等に関する経過措置） — address `suppl-4249-24/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-4249-24/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4249-24/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（給与所得者の源泉徴収に関する申告書の保存等に関する経過措置） — Transitional Measures Concerning Retention, etc. of Returns Concerning Withholding for Salary Income Earners caption: machine translation, not official suppl-4249-24/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3 **第一項** 新規則第七十六条の三（給与所得者の源泉徴収に関する申告書の保存）の規定は、同条に規定する給与等の支払者がこの省令の施行の日（以下「施行日」という。）以後に同条に規定する居住者から受理する同条に規定する申告書等について適用する。 suppl-4249-24/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-1 The provisions of Article 76-3 (Retention of Returns Concerning Withholding for Salary Income Earners) of the New Regulation apply to the returns, etc. prescribed in that Article that a payer of a salary or other wage prescribed in that Article accepts from a Resident prescribed in that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"). machine translation, not official **第二項** 新規則第七十七条第三項（退職所得の受給に関する申告書の記載事項等）の規定は、同項に規定する退職手当等の支払者が施行日以後に同項に規定する居住者から受理する同項に規定する申告書について適用する。 suppl-4249-24/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-2 The provisions of Article 77, paragraph (3) (Matters to Be Stated in a Return Form for Receiving Retirement Income, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of severance pay or other such compensation prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date. machine translation, not official **第三項** 新規則第七十七条の三第三項（公的年金等の受給者の扶養親族等申告書の記載事項等）の規定は、同項に規定する公的年金等の支払者が施行日以後に同項に規定する居住者から受理する同項に規定する申告書について適用する。 suppl-4249-24/art-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-3 The provisions of Article 77-3, paragraph (3) (Matters to Be Stated in the Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of public pensions or retirement packages prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4249-24/art-3/par-1: 新規則第七十六条の三 → 所得税法施行規則 第七十六条の三 (Article 76-3), art-76-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-3 · https://japanlaw.org/l/340M50000040011/art-76-3 - suppl-4249-24/art-3/par-2: 新規則第七十七条第三項 → 所得税法施行規則 第七十七条第三項 (Article 77, paragraph (3)), art-77/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77/par-3 · https://japanlaw.org/l/340M50000040011/art-77/par-3 - suppl-4249-24/art-3/par-3: 新規則第七十七条の三第三項 → 所得税法施行規則 第七十七条の三第三項 (Article 77-3, paragraph (3)), art-77-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-3/par-3 · https://japanlaw.org/l/340M50000040011/art-77-3/par-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-20261027T143811-102, 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