# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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)（利子所得等について非課税とされる有価証券の範囲等に関する経過措置） — address `suppl-3492-75/art-3` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3 - e-Gov law ID: 340CO0000000096 — 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（利子所得等について非課税とされる有価証券の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Securities Treated as Nontaxable for Interest Income, etc. caption: machine translation, not official suppl-3492-75/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3 **第一項** 新令第三十三条（利子所得等について非課税とされる有価証券の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に購入する所得税法第十条第一項（少額預金の利子所得等の非課税）に規定する有価証券について適用し、同日前に購入した当該有価証券については、なお従前の例による。 suppl-3492-75/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-1 The provisions of Article 33 (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to the Securities prescribed in Article 10, paragraph (1) (Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those Securities purchased before that date. machine translation, not official **第二項** 新令第四十条第一項（非課税貯蓄申告書）の規定は、施行日以後に提出する同項に規定する非課税貯蓄申告書（所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号。以下「改正法」という。）附則第四条第三項（少額預金の利子所得等の非課税に関する経過措置）の規定により提出するものを除く。）について適用し、同日前に提出した当該非課税貯蓄申告書については、なお従前の例による。 suppl-3492-75/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-2 The provisions of Article 40, paragraph (1) (Statement of Tax-Exempt Savings) of the New Order apply to the statement of tax-exempt savings prescribed in that paragraph that is submitted on or after the Effective Date (excluding one submitted under the provisions of Article 4, paragraph (3) (Transitional Measures Concerning Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974; hereinafter referred to as the "Amending Act")), and the provisions then in force continue to govern that statement of tax-exempt savings submitted before that date. machine translation, not official **第三項** 改正法附則第四条第三項の規定により提出する同項の申告書及び申込書には、改正法による改正後の所得税法（以下「新法」という。）第十条第三項各号又は新令第三十九条の二各号（非課税貯蓄限度額変更申告書の記載事項）若しくは第三十四条第一項各号（非課税貯蓄申込書の記載事項）に掲げる事項のほか、改正法附則第四条第三項の規定により提出するものである旨を記載しなければならない。 suppl-3492-75/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-3 In the declaration and application form prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Amending Act that are submitted under the provisions of that paragraph, there must be stated, in addition to the matters listed in the items of Article 10, paragraph (3) of the Income Tax Act after amendment by the Amending Act (hereinafter referred to as the "New Act"), the items of Article 39-2 (Required Particulars of Declaration of Change to the Tax-Exempt Savings Limit) of the New Order, or the items of Article 34, paragraph (1) (Required Particulars of Application to Exempt Savings from Taxation) of the New Order, the fact that they are submitted under the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Amending Act. machine translation, not official --- ## Cites - suppl-3492-75/art-3/par-1: 新令第三十三条 → 所得税法施行令 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33 - suppl-3492-75/art-3/par-1: 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/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-3492-75/art-3/par-2: 新令第四十条第一項 → 所得税法施行令 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-40/par-1 - suppl-3492-75/art-3/par-3: 第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033) - suppl-3492-75/art-3/par-3: 第三十四条第一項 → 所得税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-099, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06