# 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-4112-118/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)（非課税貯蓄に関する異動申告書に関する経過措置） — address `suppl-4112-118/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-4112-118/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（非課税貯蓄に関する異動申告書に関する経過措置） — Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings caption: machine translation, not official suppl-4112-118/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-3 **第一項** 新令第四十三条第三項（非課税貯蓄に関する異動申告書）の規定は、この政令の施行の日（以下「施行日」という。）以後に同項に規定する特定有価証券に関する事務の全部が同項に規定する移管先の営業所等に移管される場合について適用する。 suppl-4112-118/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-3/par-1 The provisions of Article 43, paragraph (3) (Notice of Change Concerning Tax-Exempt Savings) of the New Order apply where the whole of the administrative work relating to the specified Securities prescribed in that paragraph is transferred, on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), to the business office or similar place receiving the transfer prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4112-118/art-3/par-1: 新令第四十三条第三項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3 --- ## 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-20261106T173921-114, 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