# 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-4122-144/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)（減価償却資産の範囲に関する経過措置） — address `suppl-4122-144/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-4122-144/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（減価償却資産の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Depreciable Assets caption: machine translation, not official suppl-4122-144/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-3 **第一項** 新令第六条第八号（減価償却資産の範囲）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に取得する同号リに掲げる資産について適用する。この場合において、当該資産が施行日前に製作を開始した新令第百二十六条第一項第二号（減価償却資産の取得価額）に掲げる資産であるときは、同号に定める金額から施行日前に支出した当該資産の製作のために要した同号イに掲げる金額を控除した金額をもって当該資産の同項の規定による取得価額とする。 suppl-4122-144/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-3/par-1 The provisions of Article 6, item (viii) (Scope of Depreciable Assets) of the New Order apply to assets listed in (i) of that item that an individual acquires on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). In this case, where that asset is an asset listed in Article 126, paragraph (1), item (ii) (Acquisition Price of Depreciable Assets) of the New Order the production of which was commenced before the Effective Date, the amount obtained by deducting, from the amount specified in that item, the amount listed in (a) of that item that was expended before the Effective Date for the production of that asset is to be the acquisition price of that asset under the provisions of paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-4122-144/art-3/par-1: 新令第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8 - suppl-4122-144/art-3/par-1: 新令第百二十六条第一項第二号 → 所得税法施行令 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2 - suppl-4122-144/art-3/par-1: 同項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/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-20261106T173921-115, 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