# 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-5031-11/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-5031-11/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-5031-11/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 Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-5031-11/art-3 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-3 **第一項** 新所得税法第十条第五項の規定は、この法律の施行の日（以下「施行日」という。）以後に提出する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に規定する非課税貯蓄限度額変更申告書について適用し、施行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「旧所得税法」という。）第十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-5031-11/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-3/par-1 The provisions of Article 10, paragraph (5) of the New Income Tax Act apply to statements of tax-exempt savings prescribed in paragraph (3) of that Article and declarations of change to the tax-exempt savings limit prescribed in paragraph (4) of that Article that are submitted 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 statements of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act") and declarations referred to in paragraph (4) of that Article that were submitted before the Effective Date. machine translation, not official **第二項** 新所得税法第十条第八項及び第九項の規定は、施行日以後に同条第八項の金融機関の営業所等に対して行う同項に規定する電磁的方法による同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に規定する非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。 suppl-5031-11/art-3/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-3/par-2 The provisions of Article 10, paragraphs (8) and (9) of the New Income Tax Act apply to the provision, on or after the Effective Date, to a business office or other office of a financial institution referred to in paragraph (8) of that Article, by the electronic or magnetic means prescribed in that paragraph, of the matters to be stated in an application to exempt savings from taxation prescribed in paragraph (1) of that Article, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a declaration of change to the tax-exempt savings limit prescribed in paragraph (4) of that Article. machine translation, not official --- ## Cites - suppl-5031-11/art-3/par-1: 新所得税法第十条第五項 → 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-5031-11/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-5031-11/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-5031-11/art-3/par-2: 新所得税法第十条第八項 → 所得税法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/en/income-tax-act/art-10/par-8 - suppl-5031-11/art-3/par-2: 第九項 → 所得税法 第十条第九項 (Article 10, paragraph (9)), art-10/par-9 — https://japanlaw.org/en/income-tax-act/art-10/par-9 - suppl-5031-11/art-3/par-2: 同条第一項 → 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-5031-11/art-3/par-2: 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-5031-11/art-3/par-2: 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 --- ## 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-20260918T180319-130, 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