# 所得税法 / Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3631-109/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（非課税所得に関する経過措置） — address `suppl-3631-109/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-3 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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（非課税所得に関する経過措置） — Transitional Measures Concerning Nontaxable Income caption: machine translation, not official suppl-3631-109/art-3 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-3 **第一項** 新所得税法第九条第一項第十一号から第十七号まで及び第二項の規定は、昭和六十四年四月一日以後に行われる同条第一項第十一号に掲げるオープン型の証券投資信託の収益の分配、同項第十二号に掲げる給付、同項第十三号に掲げる年金若しくは金品の交付、同項第十四号に掲げる金品の給付、同項第十五号に掲げるものの相続、遺贈若しくは贈与、同項第十六号に掲げる保険金及び損害賠償金の支払若しくは同項第十七号に掲げる金銭、物品その他の財産上の利益の取得に係る同項第十一号から第十七号までに掲げる所得又は同条第二項各号に掲げる不足額について適用し、同年三月三十一日以前に行われた第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第九条第一項第十一号に規定する有価証券の譲渡、同項第十三号に規定する証券投資信託の終了若しくは証券投資信託の一部の解約、同項第十四号に規定する法人の資本若しくは出資の減少、株式の消却若しくはその法人からの退社若しくは脱退、同項第十五号に規定する内国法人の解散若しくは同項第十六号に規定する内国法人の合併に係る同項第十一号若しくは第十三号から第十六号までに掲げる所得又は同条第二項第三号から第七号までに掲げる不足額については、なお従前の例による。 suppl-3631-109/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-3/par-1 The provisions of Article 9, paragraph (1), items (xi) through (xvii) and paragraph (2) of the New Income Tax Act apply to income set forth in items (xi) through (xvii) of paragraph (1) of that Article which relates to a distribution of proceeds from an Open-Ended Securities Investment Trust set forth in item (xi) of that paragraph, a benefit set forth in item (xii) of that paragraph, the provision of pensions or money and valuables set forth in item (xiii) of that paragraph, the provision of money and valuables set forth in item (xiv) of that paragraph, the inheritance, bequest, or gift of what is set forth in item (xv) of that paragraph, the payment of insurance benefits and compensation for damages set forth in item (xvi) of that paragraph, or the acquisition of money, goods, or other economic benefits set forth in item (xvii) of that paragraph, which takes place on or after April 1, 1989, or to shortfalls set forth in the items of paragraph (2) of that Article, and the provisions then in force continue to govern income set forth in item (xi) or items (xiii) through (xvi) of Article 9, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as "the Former Income Tax Act") which relates to a transfer of Securities prescribed in item (xi) of that paragraph, the termination of a Securities Investment Trust or the partial cancellation of a Securities Investment Trust prescribed in item (xiii) of that paragraph, a reduction of the capital or contributions of a corporation, the cancellation of shares, or withdrawal or secession from that corporation prescribed in item (xiv) of that paragraph, the dissolution of a Domestic Corporation prescribed in item (xv) of that paragraph, or the merger of a Domestic Corporation prescribed in item (xvi) of that paragraph, which took place on or before March 31, 1989, or shortfalls set forth in paragraph (2), items (iii) through (vii) of that Article. machine translation, not official --- ## Cites - suppl-3631-109/art-3/par-1: 新所得税法第九条第一項第十一号から第十七号まで → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 - suppl-3631-109/art-3/par-1: 新所得税法第九条第一項第十一号から第十七号まで → 所得税法 第九条第一項第十二号 (Article 9, paragraph (1), item (xii)), art-9/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-12 - suppl-3631-109/art-3/par-1: 新所得税法第九条第一項第十一号から第十七号まで → 所得税法 第九条第一項第十三号 (Article 9, paragraph (1), item (xiii)), art-9/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-13 - suppl-3631-109/art-3/par-1: 新所得税法第九条第一項第十一号から第十七号まで → 所得税法 第九条第一項第十四号 (Article 9, paragraph (1), item (xiv)), art-9/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-14 - suppl-3631-109/art-3/par-1: 新所得税法第九条第一項第十一号から第十七号まで → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-15 - suppl-3631-109/art-3/par-1: 新所得税法第九条第一項第十一号から第十七号まで → 所得税法 第九条第一項第十七号 (Article 9, paragraph (1), item (xvii)), art-9/par-1/item-17 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-17 - suppl-3631-109/art-3/par-1: 新所得税法第九条第一項第十一号から第十七号まで → 所得税法 第九条第一項第十八号 (Article 9, paragraph (1), item (xviii)), art-9/par-1/item-18 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-18 - suppl-3631-109/art-3/par-1: 第二項 → 所得税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/income-tax-act/art-9/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-076, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-020, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05