# 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-4289-15/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)（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項等に関する経過措置） — address `suppl-4289-15/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-4289-15/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/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（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in Documents to Be Submitted in the Case of a Transfer of Business, etc. at a Financial Institution, etc. caption: machine translation, not official suppl-4289-15/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-3 **第一項** 新規則第八条の三及び第十条第二項（非課税貯蓄者死亡届出書の記載事項等）の規定は、平成二十九年一月一日以後に新令第四十四条第一項又は第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出する書類について適用し、同日前に旧令第四十四条第一項又は第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出した書類については、なお従前の例による。 suppl-4289-15/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-3/par-1 The provisions of Article 8-3 and Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after January 1, 2017 pursuant to the provisions of Article 44, paragraph (1) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before that day pursuant to the provisions of Article 44, paragraph (1) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order. machine translation, not official --- ## Cites - suppl-4289-15/art-3/par-1: 新規則第八条の三 → 所得税法施行規則 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8-3 · https://japanlaw.org/l/340M50000040011/art-8-3 - suppl-4289-15/art-3/par-1: 第十条第二項 → 所得税法施行規則 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-10/par-2 · https://japanlaw.org/l/340M50000040011/art-10/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1/item-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-20261027T143811-115, 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