# 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)（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — address `suppl-4081-17/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-4081-17/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/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（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest Income, etc. on Workers' Property Accumulation Housing Savings and Workers' Property Accumulation Pension Savings caption: machine translation, not official suppl-4081-17/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3 **第一項** 勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号に規定する勤労者が、改正前の租税特別措置法（以下「旧法」という。）第四条の二第一項に規定する財産形成非課税住宅貯蓄申込書又は同条第四項に規定する財産形成非課税住宅貯蓄申告書（同条第五項の申告書を含む。）を、同条第一項に規定する勤務先を経由して提出している場合において、附則第一条第二号に定める日以後に当該勤労者に係る新法第四条の二第一項に規定する特定賃金支払者が同項に規定する事務代行団体に同項に規定する勤労者財産形成住宅貯蓄契約に係る事務を委託したときは、当該勤労者が当該財産形成非課税住宅貯蓄申込書又は当該財産形成非課税住宅貯蓄申告書をその提出の時において同項に規定する勤務先等を経由して提出したものとみなして、同条の規定を適用する。 suppl-4081-17/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3/par-1 In the case where a worker prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) has submitted an application to exempt asset-building housing savings from taxation prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") or a statement of tax-exempt asset-building housing savings prescribed in paragraph (4) of that Article (including the return referred to in paragraph (5) of that Article) via the place of employment prescribed in paragraph (1) of that Article, if, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, the specified wage payer prescribed in Article 4-2, paragraph (1) of the New Act pertaining to that worker has entrusted the administrative affairs pertaining to the workers' property accumulation housing savings contract prescribed in that paragraph to an administrative agent organization prescribed in that paragraph, the provisions of that Article apply by deeming that worker to have submitted that application to exempt asset-building housing savings from taxation or that statement of tax-exempt asset-building housing savings, at the time of its submission, via the place of employment, etc. prescribed in that paragraph. machine translation, not official **第二項** 前項に規定する勤労者が、旧法第四条の三第一項に規定する財産形成非課税年金貯蓄申込書又は同条第四項に規定する財産形成非課税年金貯蓄申告書（同条第五項の申告書を含む。）を、同条第一項に規定する勤務先を経由して提出している場合において、附則第一条第二号に定める日以後に当該勤労者に係る新法第四条の三第一項に規定する特定賃金支払者が同項に規定する事務代行団体に同項に規定する勤労者財産形成年金貯蓄契約に係る事務を委託したときは、当該勤労者が当該財産形成非課税年金貯蓄申込書又は当該財産形成非課税年金貯蓄申告書をその提出の時において同項に規定する勤務先等を経由して提出したものとみなして、同条の規定を適用する。 suppl-4081-17/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3/par-2 In the case where a worker prescribed in the preceding paragraph has submitted an application to exempt asset-building pension savings from taxation prescribed in Article 4-3, paragraph (1) of the Former Act or a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of that Article (including the return referred to in paragraph (5) of that Article) via the place of employment prescribed in paragraph (1) of that Article, if, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, the specified wage payer prescribed in Article 4-3, paragraph (1) of the New Act pertaining to that worker has entrusted the administrative affairs pertaining to the workers' property accumulation pension savings contract prescribed in that paragraph to an administrative agent organization prescribed in that paragraph, the provisions of that Article apply by deeming that worker to have submitted that application to exempt asset-building pension savings from taxation or that statement of tax-exempt asset-building pension savings, at the time of its submission, via the place of employment, etc. prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4081-17/art-3/par-1: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号 → e-Gov law 346AC0000000092, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection - suppl-4081-17/art-3/par-1: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4081-17/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-2 - suppl-4081-17/art-3/par-2: 前項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4081-17/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3/par-1 - suppl-4081-17/art-3/par-2: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4081-17/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-2 - 租税特別措置法 附則第三条第二項（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-3/par-2 --- ## 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-20261007T211206-377, 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