# 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-4271-9/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)（障害者等の少額預金の利子所得等の非課税に関する経過措置） — address `suppl-4271-9/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-4271-9/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（障害者等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-4271-9/art-3 · https://japanlaw.org/en/income-tax-act/suppl-4271-9/art-3 **第一項** 新所得税法第十条第二項及び第五項の規定は、附則第一条第九号に定める日以後に提出する新所得税法第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書について適用し、同日前に提出した第一条の規定による改正前の所得税法（以下附則第二十条までにおいて「旧所得税法」という。）第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書については、なお従前の例による。 suppl-4271-9/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4271-9/art-3/par-1 The provisions of Article 10, paragraphs (2) and (5) of the New Income Tax Act apply to an application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the New Income Tax Act, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that are submitted on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern an application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 20 of the Supplementary Provisions), a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that were submitted before that date. machine translation, not official --- ## Cites - suppl-4271-9/art-3/par-1: 新所得税法第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/income-tax-act/art-10/par-2 - suppl-4271-9/art-3/par-1: 第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5 - suppl-4271-9/art-3/par-1: 附則第一条第九号 → 所得税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-9/art-1/par-1/item-9 — https://japanlaw.org/en/income-tax-act/suppl-4271-9/art-1/par-1/item-9 - suppl-4271-9/art-3/par-1: 新所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 - suppl-4271-9/art-3/par-1: 同条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 - suppl-4271-9/art-3/par-1: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 - suppl-4271-9/art-3/par-1: 附則第二十条 → 所得税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4271-9/art-20 — https://japanlaw.org/en/income-tax-act/suppl-4271-9/art-20 ## 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九号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-4271-9/art-1/par-1/item-9/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-20260918T180319-118, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-003, translated 2026-10-13 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05