# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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)（老人等の郵便貯金の利子所得の非課税に係る限度額の特例に関する経過措置） — address `suppl-4051-10/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/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（老人等の郵便貯金の利子所得の非課税に係る限度額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Limit of Tax Exemption on Interest Income from Postal Savings of the Elderly, etc. caption: machine translation, not official suppl-4051-10/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-3 **第一項** 国内に住所を有する個人で新法第三条の四第一項に規定する老人等であるものが、平成六年一月一日において、同日前に所得税法（昭和四十年法律第三十三号）第九条の二第一項の規定によって預入した同項に規定する郵便貯金を有する場合には、当該郵便貯金については、新法第三条の四第一項の規定により読み替えられた所得税法第九条の二第一項の規定によって預入されたものとみなす。 suppl-4051-10/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-3/par-1 If an individual who has a domicile in Japan and who is an elderly person, etc. prescribed in Article 3-4, paragraph (1) of the New Act holds, as of January 1, 1994, postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) that the individual deposited before that date pursuant to the provisions of that paragraph, those postal savings are deemed to have been deposited pursuant to the provisions of Article 9-2, paragraph (1) of the Income Tax Act as the phrases in it are deemed to be replaced pursuant to the provisions of Article 3-4, paragraph (1) of the New Act. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-362, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07