# 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-3592-57/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)（分収造林契約又は分収育林契約の収益等に関する経過措置） — address `suppl-3592-57/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-3592-57/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（分収造林契約又は分収育林契約の収益等に関する経過措置） — Transitional Measures Concerning Profits, etc. from Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts caption: machine translation, not official suppl-3592-57/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3592-57/art-3 **第一項** 新令第七十八条の二（分収造林契約又は分収育林契約の収益）の規定は、この政令の施行の日（以下「施行日」という。）以後に分収する同条に規定する金額について適用し、施行日前に分収した改正前の所得税法施行令（以下「旧令」という。）第七十八条第一項及び第二項（分収造林契約の収益）に規定する金額については、なお従前の例による。 suppl-3592-57/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3592-57/art-3/par-1 Article 78-2 (Profits from Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts) of the New Order applies to the amounts prescribed in that Article that are distributed on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for the amounts prescribed in Article 78, paragraphs (1) and (2) (Profits from Afforestation Profit-Sharing Contracts) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that were distributed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第七十八条の三第一項及び第二項（分収造林契約又は分収育林契約に係る権利の譲渡等による所得）の規定は、施行日以後に行うこれらの規定に規定する権利の譲渡について適用し、施行日前に行われた旧令第七十八条第三項に規定する権利の譲渡については、なお従前の例による。 suppl-3592-57/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3592-57/art-3/par-2 Article 78-3, paragraphs (1) and (2) (Income from Transfer, etc. of Rights Pertaining to Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts) of the New Order apply to transfers of the rights prescribed in those provisions that are made on or after the Effective Date, and for transfers of the rights prescribed in Article 78, paragraph (3) of the Former Order that were made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新令第七十八条の三第三項及び第四項の規定は、施行日以後に支払を受けるこれらの規定に規定する持分の対価について適用する。 suppl-3592-57/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3592-57/art-3/par-3 Article 78-3, paragraphs (3) and (4) of the New Order apply to the consideration for the equity interests prescribed in those provisions that is received on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3592-57/art-3/par-1: 新令第七十八条の二 → 所得税法施行令 第七十八条の二 (Article 78-2), art-78-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2 - suppl-3592-57/art-3/par-2: 新令第七十八条の三第一項 → 所得税法施行令 第七十八条の三第一項 (Article 78-3, paragraph (1)), art-78-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-1 - suppl-3592-57/art-3/par-2: 第二項 → 所得税法施行令 第七十八条の三第二項 (Article 78-3, paragraph (2)), art-78-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2 - suppl-3592-57/art-3/par-3: 新令第七十八条の三第三項 → 所得税法施行令 第七十八条の三第三項 (Article 78-3, paragraph (3)), art-78-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-3 - suppl-3592-57/art-3/par-3: 第四項 → 所得税法施行令 第七十八条の三第四項 (Article 78-3, paragraph (4)), art-78-3/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-4 --- ## 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-20261106T163957-130, 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