# 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-4281-15/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 (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-4281-15/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-4281-15/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-4281-15/art-3 · https://japanlaw.org/en/income-tax-act/suppl-4281-15/art-3 **第一項** 新所得税法第九条第一項第十五号の規定は、この法律の施行の日（以下「施行日」という。）以後に受けるべき同号に掲げる金品について適用し、施行日前に受けるべき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。）第九条第一項第十五号に掲げる金品については、なお従前の例による。 suppl-4281-15/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4281-15/art-3/par-1 The provisions of Article 9, paragraph (1), item (xv) of the new Income Tax Act apply to money or goods set forth in that item that are to be received on or after the date on which this Act comes into effect (hereinafter referred to as the "effective date"), and the provisions then in force continue to govern money or goods set forth in Article 9, paragraph (1), item (xv) 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) that are to be received before the Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-3/par-1: 新所得税法第九条第一項第十五号 → 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-4281-15/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-4281-15/art-20 — https://japanlaw.org/en/income-tax-act/suppl-4281-15/art-20 --- ## 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-20260918T180319-120, 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