# 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-4142-103/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)（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — address `suppl-4142-103/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-4142-103/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（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-4142-103/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3 **第一項** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下「改正法」という。）附則第三十五条第一項（障害者等の郵便貯金の利子所得の非課税に関する経過措置）に規定する政令で定める日は、同項に規定する通常郵便貯金の利子の平成十八年一月一日を含む計算期間の末日の翌日とする。 suppl-4142-103/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-1 The date specified by Cabinet Order prescribed in Article 35, paragraph (1) (Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; hereinafter referred to as the "Amending Act") is the day following the last day of the calculation period of interest on ordinary postal savings prescribed in that paragraph that includes January 1, 2006. machine translation, not official **第二項** 改正法附則第三十五条第二項に規定する政令で定めるところにより計算した金額は、郵便貯金（同項に規定する通常郵便貯金を除く。）のうち定期郵便貯金（郵便貯金法（昭和二十二年法律第百四十四号）第七条第一項第四号（郵便貯金の種類）に規定する定期郵便貯金をいう。以下この項において同じ。）以外のもの（以下この項において「定額郵便貯金等」という。）にあっては当該定額郵便貯金等の利子で平成十八年一月一日を含む利子の計算期間に対応するものの額にその利子に係る定額郵便貯金等の預入の日の属する月から平成十七年十二月までの月数を乗じた額を当該預入の日の属する月から払戻しの日の属する月の前月までの月数で除して計算した金額とし、定期郵便貯金にあっては当該定期郵便貯金の利子で平成十八年一月一日を含む利子の計算期間に対応するものの額にその利子に係る定期郵便貯金の預入の日から平成十七年十二月三十一日までの日数を乗じた額を当該預入の日から払戻しの日の前日までの日数で除して計算した金額とする。 suppl-4142-103/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 The amount calculated as specified by Cabinet Order prescribed in Article 35, paragraph (2) of the Supplementary Provisions of the Amending Act is, for postal savings (excluding ordinary postal savings prescribed in that paragraph) other than postal time savings (meaning postal time savings prescribed in Article 7, paragraph (1), item (iv) (Types of Postal Savings) of the Postal Savings Act (Act No. 144 of 1947); the same applies hereinafter in this paragraph) (hereinafter referred to in this paragraph as "postal fixed-amount savings, etc."), the amount calculated by dividing the amount obtained by multiplying the amount of the interest on those postal fixed-amount savings, etc. that corresponds to the interest calculation period including January 1, 2006 by the number of months from the month in which the date of deposit of the postal fixed-amount savings, etc. to which that interest pertains falls to December 2005, by the number of months from the month in which that date of deposit falls to the month preceding the month in which the date of refund falls, and, for postal time savings, the amount calculated by dividing the amount obtained by multiplying the amount of the interest on those postal time savings that corresponds to the interest calculation period including January 1, 2006 by the number of days from the date of deposit of the postal time savings to which that interest pertains to December 31, 2005, by the number of days from that date of deposit to the day preceding the date of refund. machine translation, not official **第三項** 改正法附則第三十五条第三項に規定する障害者等に該当する個人で同項の確認を受けようとするものは、平成十八年一月一日前に同項の郵便貯金に係る同項に規定する取扱郵便局（以下この条において「取扱郵便局」という。）に、その者の氏名、生年月日及び住所並びに障害者等（同項に規定する障害者等をいう。以下この条において同じ。）に該当する旨その他の財務省令で定める事項を記載した申請書（以下この条において「障害者等確認申請書」という。）を提出し、その者の障害者等確認書類（同項に規定する書類をいう。以下この条において同じ。）を提示して、障害者等に該当することにつき確認を受けなければならない。 suppl-4142-103/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 An individual who falls under a Person with a Disability or other eligible person prescribed in Article 35, paragraph (3) of the Supplementary Provisions of the Amending Act and who seeks the confirmation referred to in that paragraph must, before January 1, 2006, submit to the handling post office prescribed in that paragraph pertaining to the postal savings referred to in that paragraph (hereinafter in this Article referred to as the "handling post office") a written application stating the individual's name, date of birth and domicile, a statement that the individual falls under a Person with a Disability or other eligible person (meaning a Person with a Disability or other eligible person prescribed in that paragraph; the same applies hereinafter in this Article), and other particulars specified by Ministry of Finance Order (hereinafter in this Article referred to as the "application for confirmation as a Person with a Disability or other eligible person"), and present the individual's paper confirming a disability or similar position (meaning the paper prescribed in that paragraph; the same applies hereinafter in this Article), and thereby be confirmed as falling under a Person with a Disability or other eligible person. machine translation, not official **第四項** 前項の場合において、取扱郵便局は、当該提示を受けた障害者等確認書類によりその者が障害者等に該当する事実を確認しなければならないものとし、当該事実を確認したときは、同項の規定により提出のあった障害者等確認申請書にその確認した旨及び当該確認に係る障害者等確認書類の名称を記載しなければならない。 suppl-4142-103/art-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-4 In the case referred to in the preceding paragraph, the handling post office is to confirm, on the basis of the paper confirming a disability or similar position that it has been shown, the fact that the person falls under a Person with a Disability or other eligible person, and when it has confirmed that fact, it must enter, in the application for confirmation as a Person with a Disability or other eligible person submitted pursuant to the provisions of that paragraph, a statement to the effect that it has confirmed this and the name of the paper confirming a disability or similar position pertaining to that confirmation. machine translation, not official **第五項** 第三項の障害者等確認申請書を提出した者は、その提出の際、改正前の所得税法施行令（以下「旧令」という。）第三十条の十第一項（確認した旨の通帳等への証印）の規定により証印を受けた当該郵便貯金に係る同項に規定する通帳等（以下この条において「通帳等」という。）を提示して、当該通帳等にその者が障害者等に該当することにつき確認した旨の表示を受けることができるものとする。この場合において、取扱郵便局は、当該提示を受けた通帳等に当該確認した旨の表示をするものとする。 suppl-4142-103/art-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-5 A person who has submitted the application for confirmation as a Person with a Disability or other eligible person referred to in paragraph (3) may, at the time of that submission, present the passbook, etc. prescribed in Article 30-10, paragraph (1) (Stamping of Passbook, etc. to Indicate Confirmation) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that pertains to the postal savings and was stamped pursuant to the provisions of that paragraph (hereinafter in this Article referred to as the "passbook, etc."), and have an indication made in that passbook, etc. that it has been confirmed that the person falls under a Person with a Disability or other eligible person. In this case, the handling post office is to make the indication of that confirmation in the passbook, etc. that it has been shown. machine translation, not official **第六項** 郵便貯金の受入れをする者は、第三項の規定による障害者等確認申請書の提出があった場合には、当該提出があった者の郵便貯金に係る非課税郵便貯金申込書に記載されている老人等に該当する事実を障害者等に該当する事実に訂正する方法その他の方法により当該郵便貯金の管理をしておかなければならない。 suppl-4142-103/art-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-6 A person who accepts postal savings must, where an application for confirmation as a Person with a Disability or other eligible person has been submitted pursuant to the provisions of paragraph (3), manage the postal savings by correcting the fact of falling under an elderly person or similar person stated in the application form for tax-exempt postal savings pertaining to the postal savings of the person who made that submission to the fact of falling under a Person with a Disability or other eligible person, or by another method. machine translation, not official **第七項** 郵便貯金の受入れをする者は、取扱郵便局から障害者等確認申請書の送付を受けた場合には、当該申請書を財務省令で定めるところにより保存しなければならない。 suppl-4142-103/art-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-7 A person who accepts postal savings must, where it has been sent an application for confirmation as a Person with a Disability or other eligible person by a handling post office, retain that application as specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4142-103/art-3/par-2: この項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4142-103/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 - suppl-4142-103/art-3/par-3: この条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4142-103/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3 - suppl-4142-103/art-3/par-4: 前項 → 所得税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4142-103/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 - suppl-4142-103/art-3/par-5: 第三項 → 所得税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4142-103/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 - suppl-4142-103/art-3/par-5: この条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4142-103/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3 - suppl-4142-103/art-3/par-6: 第三項 → 所得税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4142-103/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-1/par-1 - 所得税法施行令 附則第三条第二項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 - 所得税法施行令 附則第三条第三項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 - 所得税法施行令 附則第三条第四項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-4 - 所得税法施行令 附則第三条第五項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-5 - 所得税法施行令 附則第三条第六項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-6 --- ## 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-20261106T173921-116, 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