# 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-5079-18/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)（確定申告書の記載事項に関する経過措置） — address `suppl-5079-18/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-5079-18/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/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（確定申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in a Tax Return caption: machine translation, not official suppl-5079-18/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第四十七条第一項、第二項及び第三項（第二十一号に係る部分に限る。）並びに第四十八条第二項の規定は、令和七年十二月一日以後に同年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和六年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-5079-18/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3/par-1 The provisions of Article 47, paragraphs (1) and (2), and paragraph (3) (limited to the part relating to item (xxi)), and Article 48, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to cases where a Tax Return for income tax for the year 2025 or any subsequent year is submitted on or after December 1, 2025, and the provisions then in force continue to govern cases where a Tax Return is submitted before that date and cases where a Tax Return for income tax for the year 2024 or any earlier year is submitted on or after that date. machine translation, not official **第二項** 令和七年十二月一日から同年十二月三十一日までの間における新規則第四十七条及び第四十八条の規定の適用については、新規則第四十七条第一項中「基礎並びに」とあるのは「基礎及び」と、「及び第二十四号に掲げる」とあるのは「に掲げる」と、新規則第四十八条第二項中「及び第二十四号に掲げる」とあるのは「に掲げる」とする。 suppl-5079-18/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3/par-2 With respect to the application of Articles 47 and 48 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "基礎並びに" (basis and, joining a larger group) in Article 47, paragraph (1) of the New Regulation is deemed to be replaced with "基礎及び" (basis and, joining a smaller group), the phrase "and item (xxiv) set forth in" in that paragraph is deemed to be replaced with "set forth in", and the phrase "and item (xxiv) set forth in" in Article 48, paragraph (2) of the New Regulation is deemed to be replaced with "set forth in". machine translation, not official --- ## Cites - suppl-5079-18/art-3/par-1: 第四十七条第一項 → 所得税法施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1 - suppl-5079-18/art-3/par-1: 第二項 → 所得税法施行規則 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-2 · https://japanlaw.org/l/340M50000040011/art-47/par-2 - suppl-5079-18/art-3/par-1: 第三項 → 所得税法施行規則 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3 - suppl-5079-18/art-3/par-1: 第二十一号 → 所得税法施行規則 第四十七条第三項第二十一号 (Article 47, paragraph (3), item (xxi)), art-47/par-3/item-21 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21 - suppl-5079-18/art-3/par-1: 第四十八条第二項 → 所得税法施行規則 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-48/par-2 · https://japanlaw.org/l/340M50000040011/art-48/par-2 - suppl-5079-18/art-3/par-2: 新規則第四十七条 → 所得税法施行規則 第四十七条 (Article 47), art-47 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47 · https://japanlaw.org/l/340M50000040011/art-47 - suppl-5079-18/art-3/par-2: 第四十八条 → 所得税法施行規則 第四十八条 (Article 48), art-48 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-48 · https://japanlaw.org/l/340M50000040011/art-48 - suppl-5079-18/art-3/par-2: 新規則第四十七条第一項 → 所得税法施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1 - suppl-5079-18/art-3/par-2: 新規則第四十八条第二項 → 所得税法施行規則 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-48/par-2 · https://japanlaw.org/l/340M50000040011/art-48/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-5079-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/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-20261027T143811-127, 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-20261027T143811-127, 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