# 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-5089-17/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)（特定公益信託の信託財産の運用の方法等に関する経過措置） — address `suppl-5089-17/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-5089-17/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5089-17/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（特定公益信託の信託財産の運用の方法等に関する経過措置） — Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc. caption: machine translation, not official suppl-5089-17/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-3 **第一項** 所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）附則第四条の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第二百十七条の二第三項第八号の規定に基づく改正前の所得税法施行規則（以下「旧規則」という。）第四十条の十第二項の規定は、なおその効力を有する。 suppl-5089-17/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-3/par-1 The provisions of Article 40-10, paragraph (2) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), which are based on the provisions of Article 217-2, paragraph (3), item (viii) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024) as treated as remaining in force pursuant to the provisions of Article 4 of the Supplementary Provisions of that Cabinet Order, remain in force. machine translation, not official --- ## 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-20261027T143811-128, 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