# 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-3542-69/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)（有価証券の継続的取引から生ずる所得の範囲に関する経過措置） — address `suppl-3542-69/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-3542-69/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（有価証券の継続的取引から生ずる所得の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Income Arising from Continuous Transactions in Securities caption: machine translation, not official suppl-3542-69/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-3 **第一項** 新令第二十六条第三項（有価証券の継続的取引から生ずる所得の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項各号に掲げる株式の譲渡又は売買について適用し、施行日前に行われた改正前の所得税法施行令（以下「旧令」という。）第二十六条第三項各号に掲げる株式の譲渡又は売買については、なお従前の例による。 suppl-3542-69/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-3/par-1 The provisions of Article 26, paragraph (3) (Scope of Income Arising from Continuous Transactions in Securities) of the New Order apply to transfers or purchases and sales of the shares listed in the items of that paragraph that are made 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 transfers or purchases and sales of the shares listed in the items of Article 26, paragraph (3) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") that were made before the Effective Date. machine translation, not official --- ## 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-20261106T173921-102, 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