# 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-4142-363/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)（所得税法施行令の一部改正に伴う経過措置） — address `suppl-4142-363/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-4142-363/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（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4142-363/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3 **第一項** 証券市場整備法附則第九条第二項の規定によりなおその効力を有するものとされる証券市場整備法第十三条の規定による改正前の所得税法（昭和四十年法律第三十三号。以下この条において「旧所得税法」という。）第十条（第一項第二号及び第三号に係る部分に限る。）の規定に基づく第七条の規定による改正前の所得税法施行令（以下この条において「旧所得税法施行令」という。）第三十一条から第五十条までの規定は、なおその効力を有する。この場合において、平成十六年一月一日から平成十七年十二月三十一日までの間は、旧所得税法施行令第三十三条第四項中「次に掲げるもの（」とあるのは「次に掲げるもの（第七号に掲げるものを除き、」と、「第六号から第八号まで」とあるのは「第六号及び第八号」とし、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）附則第一条第三号に定める日から所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）附則第一条第六号に定める日（以下この項及び次項において「金融商品取引法施行日」という。）の前日までの間は、旧所得税法施行令第三十一条及び第三十二条中「老人等」とあるのは「障害者等」と、旧所得税法施行令第三十三条第一項中「老人等」とあるのは「障害者等」と、同条第四項中「次に掲げるもの（」とあるのは「次に掲げるもの（第七号に掲げるものを除き、」と、「第六号から第八号まで」とあるのは「第六号及び第八号」と、旧所得税法施行令第三十四条から第三十九条までの規定及び旧所得税法施行令第四十一条から第四十二条までの規定中「老人等」とあるのは「障害者等」と、旧所得税法施行令第四十三条第一項中「老人等」とあるのは「障害者等」と、「第三十条の九第一項第一号」とあるのは「所得税法施行令第三十条の九第一項」と、「に定める」とあるのは「の氏名、生年月日及び住所を証する」と、同条第二項中「老人等」とあるのは「障害者等」と、旧所得税法施行令第四十四条から第四十七条までの規定並びに旧所得税法施行令第四十八条第一項及び第五項中「老人等」とあるのは「障害者等」とし、金融商品取引法施行日以後は、旧所得税法施行令第三十一条第一号中「老人等」とあるのは「障害者等」と、「合同運用信託等」とあるのは「合同運用信託等、剰余金の配当」と、旧所得税法施行令第三十二条中「老人等」とあるのは「障害者等」と、「又は証券業者」とあるのは「、金融商品取引業者又は登録金融機関」と、同条第一号中「信託会社」とあるのは「信託会社（信託業法（平成十六年法律第百五十四号）第三条（信託会社の免許）又は第五十三条第一項（外国信託会社の免許）の免許を受けたものに限る。）」と、同条第四号中「証券取引法第二条第九項（定義）に規定する証券会社及び外国証券業者に関する法律第二条第二号（定義）に規定する外国証券会社の同条第八号に規定する支店（次条において「外国証券会社の支店」という。）並びに証券取引法第六十五条の二第一項（金融機関等の証券業務の登録）」とあるのは「金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）並びに同法第三十三条の二（金融機関の登録）」と、旧所得税法施行令第三十三条第一項中「老人等」とあるのは「障害者等」と、同条第四項中「受益証券は」とあるのは「受益権は」と、「次に掲げるもの（」とあるのは「次に掲げるもの（第七号に掲げるものを除き、」と、「第六号から第八号まで」とあるのは「第六号及び第八号」と、「受益証券で当該受益証券」とあるのは「受益権で当該受益権」と、同項第二号中「法人の」とあるのは「法人が当該法令の規定により」と、同項第三号中「第二条（定義）に規定する長期信用銀行」とあるのは「第八条（長期信用銀行債の発行）の規定による長期信用銀行債」と、「第十七条の二第一項（債券の発行の特例）に規定する普通銀行で同項の認可を受けたもの（金融システム改革のための関係法律の整備等に関する法律（平成十年法律第百七号）附則第百六十九条」とあるのは「第八条第一項（特定社債の発行）（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債（会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第二百条第一項」と、「なおその効力を有するものとされる同法附則第百六十八条」とあるのは「なお従前の例によることとされる同法第百九十九条」と、「の認可を受けたもの（その合併に係る同項に規定する消滅金融機関が同項に規定する外国為替銀行であるものに限る。）」とあるのは「（同法第二十四条第一項第七号（合併に関する準用）において準用する場合を含む。以下この号において同じ。）の認可を受けたものの発行する同法第十七条の二第一項の債券」と、「第五十四条の二第一項（全国連合会の債券の発行）に規定する全国を地区とする信用金庫連合会の発行する債券」とあるのは「第五十四条の二第一項（全国連合会債の発行）の規定による全国連合会債」と、同項第五号中「証券取引法」とあるのは「金融商品取引法」と、「同法第二条第九項（定義）に規定する証券会社又は外国証券会社の支店」とあるのは「前条第四号に掲げる金融商品取引業者」と、同項第六号中「第二条第二十八項」とあるのは「第二条第二十二項」と、「受益証券」とあるのは「受益権」と、同項第八号中「受益証券」とあるのは「受益権」と、同項第九号中「第二百二十四条の三第二項第六号（株式等の譲渡の対価の受領者の告知）に規定する社債的受益証券」とあるのは「第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権」と、「受益証券の」とあるのは「受益権の」と、「証券取引法」とあるのは「金融商品取引法」と、「勧誘」とあるのは「取得勧誘」と、同項第十号中「証券会社又は外国証券会社の支店」とあるのは「金融商品取引業者」と、旧所得税法施行令第三十六条第一項中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、「老人等」とあるのは「障害者等」と、同条第二項中「老人等」とあるのは「障害者等」と、「利子等」とあるのは「利子、収益の分配又は剰余金の配当」と、同条第三項中「老人等」とあるのは「障害者等」と、旧所得税法施行令第三十七条第一項中「老人等」とあるのは「障害者等」と、同項第二号中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、旧所得税法施行令第三十八条第一項中「老人等」とあるのは「障害者等」と、「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、旧所得税法施行令第三十九条第一項中「老人等」とあるのは「障害者等」と、「に規定する社債的受益証券に係る」とあるのは「に掲げる社債的受益権に係る元本の額（」と、「第三十条第四号」とあるのは「第五十二条第四号」と、「社債的受益権の元本の額」とあるのは「元本の額をいう。）」と、同条第三項中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、「老人等」とあるのは「障害者等」と、旧所得税法施行令第四十一条中「老人等」とあるのは「障害者等」と、旧所得税法施行令第四十一条の二第一項中「第三十条の九第一項（老人等に該当する旨を証する書類の範囲）の規定は、法第十条第五項」とあるのは「法第十条第五項」と、「について準用する」とあるのは「は、郵政民営化法等の施行に伴う関係政令の整備等に関する政令（平成十九年政令第二百三十五号）第五十二条の規定による改正後の所得税法施行令第四十一条の二第一項に規定する財務省令で定める書類（当該書類に当該障害者等の生年月日又は住所が記載されていない場合には、当該書類及び当該障害者等の氏名、生年月日及び住所を証する同項に規定する財務省令で定める書類）とする」と、同条第二項中「老人等」とあるのは「障害者等」と、「前項において準用する第三十条の九第一項」とあるのは「前項」と、旧所得税法施行令第四十一条の三第一項中「老人等」とあるのは「障害者等」と、旧所得税法施行令第四十二条第一項中「老人等」とあるのは「障害者等」と、同項第一号イ中「第十七条の二第一項（債券の発行の特例）に規定する普通銀行で同項の認可を受けたもの（金融システム改革のための関係法律の整備等に関する法律附則第百六十九条」とあるのは「第八条第一項（特定社債の発行）に規定する普通銀行で同項（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の認可を受けたもの（会社法の施行に伴う関係法律の整備等に関する法律第二百条第一項」と、「なおその効力を有するものとされる同法附則第百六十八条」とあるのは「なお従前の例によることとされる同法第百九十九条」と、「の認可を受けたもの（その合併に係る同項に規定する消滅金融機関が同項に規定する外国為替銀行であるものに限る。）」とあるのは「（同法第二十四条第一項第七号（合併に関する規定の準用）において準用する場合を含む。）の認可を受けたもの」と、「（全国連合会の債券の発行）」とあるのは「（全国連合会債の発行）」と、同号ロ中「証券取引法第六十五条の二第一項（金融機関の証券業務の登録）」とあるのは「金融商品取引法第三十三条の二（金融機関の登録）」と、旧所得税法施行令第四十三条第一項中「第四十一条の二第一項（老人等」とあるのは「第四十一条の二第一項（障害者等」と、「において準用する第三十条の九第一項第一号（老人等に該当する旨を証する書類の範囲）に定める」とあるのは「の氏名、生年月日及び住所を証する」と、同条第二項中「老人等」とあるのは「障害者等」と、同条第三項中「第三十二条」とあるのは「第三十二条各号」と、旧所得税法施行令第四十四条第一項中「老人等」とあるのは「障害者等」と、旧所得税法施行令第四十五条第一項中「老人等」とあるのは「障害者等」と、同条第三項中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、旧所得税法施行令第四十六条第一項中「老人等」とあるのは「障害者等」と、「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、旧所得税法施行令第四十七条第一項及び第三項中「老人等」とあるのは「障害者等」と、旧所得税法施行令第四十八条第一項中「老人等」とあるのは「障害者等」と、同条第三項中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、同条第五項中「老人等」とあるのは「障害者等」とする。 suppl-4142-363/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3/par-1 The provisions of Articles 31 through 50 of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 7 (hereinafter referred to in this Article as the "Former Order for Enforcement of the Income Tax Act") that are based on the provisions of Article 10 (limited to the portions pertaining to paragraph (1), items (ii) and (iii)) of the Income Tax Act (Act No. 33 of 1965) as it stood before the amendment by the provisions of Article 13 of the Securities Market Improvement Act (hereinafter referred to in this Article as the "Former Income Tax Act") and as it remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the Securities Market Improvement Act remain in force. In this case, during the period from January 1, 2004 to December 31, 2005, in Article 33, paragraph (4) of the Former Order for Enforcement of the Income Tax Act, the phrase "the following (" is deemed to be replaced with "the following (excluding those listed in item (vii), " and the phrase "items (vi) through (viii)" with "items (vi) and (viii)"; during the period from the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007) (hereinafter referred to in this paragraph and the following paragraph as the "Financial Instruments and Exchange Act Effective Date"), in Articles 31 and 32 of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in Article 33, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in paragraph (4) of that Article the phrase "the following (" is deemed to be replaced with "the following (excluding those listed in item (vii), " and the phrase "items (vi) through (viii)" with "items (vi) and (viii)", in the provisions of Articles 34 through 39 and the provisions of Articles 41 through 42 of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in Article 43, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", the phrase "Article 30-9, paragraph (1), item (i)" with "Article 30-9, paragraph (1) of the Order for Enforcement of the Income Tax Act", and the phrase "prescribed in" with "certifying the name, date of birth and address of", in paragraph (2) of that Article the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", and in the provisions of Articles 44 through 47 of the Former Order for Enforcement of the Income Tax Act and Article 48, paragraphs (1) and (5) of that Order the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person"; and on or after the Financial Instruments and Exchange Act Effective Date, in Article 31, item (i) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "jointly managed or similar type of trust" with "jointly managed or similar type of trust, dividends of surplus", in Article 32 of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "or securities firm" with ", financial instruments business operator or registered financial institution", in item (i) of that Article the phrase "trust company" is deemed to be replaced with "trust company (limited to those that have obtained a license under Article 3 (License for Trust Companies) or Article 53, paragraph (1) (License for Foreign Trust Companies) of the Trust Business Act (Act No. 154 of 2004))", in item (iv) of that Article the phrase "the securities companies prescribed in Article 2, paragraph (9) (Definitions) of the Securities and Exchange Act and the branches of the foreign securities companies prescribed in Article 2, item (ii) (Definitions) of the Act on Foreign Securities Firms, which branches are prescribed in item (viii) of that Article (hereinafter referred to as "branches of foreign securities companies" in the following Article), and Article 65-2, paragraph (1) (Registration of Securities Business of Financial Institutions, etc.) of the Securities and Exchange Act" is deemed to be replaced with "the financial instruments business operators prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to those engaged in type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), and Article 33-2 (Registration of Financial Institutions) of that Act", in Article 33, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in paragraph (4) of that Article the phrase "beneficiary certificates are" is deemed to be replaced with "beneficial interests are", the phrase "the following (" with "the following (excluding those listed in item (vii), ", the phrase "items (vi) through (viii)" with "items (vi) and (viii)", and the phrase "a beneficiary certificate where that beneficiary certificate" with "a beneficial interest where that beneficial interest", in item (ii) of that paragraph the phrase "of the corporation" is deemed to be replaced with "that the corporation, pursuant to the provisions of those laws and regulations,", in item (iii) of that paragraph the phrase "a long-term credit bank prescribed in Article 2 (Definitions)" is deemed to be replaced with "long-term credit bank debentures under Article 8 (Issuance of Long-Term Credit Bank Debentures)", the phrase "an ordinary bank prescribed in Article 17-2, paragraph (1) (Special Provisions on Issuance of Bonds) that has obtained the authorization under that paragraph (Article 169 of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for Financial System Reform (Act No. 107 of 1998)" with "specified corporate bonds under Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act) (Article 200, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005)", the phrase "that is to remain in force pursuant to Article 168 of the Supplementary Provisions of that Act" with "for which the provisions then in force continue to govern pursuant to Article 199 of that Act", the phrase "that has obtained the authorization under that paragraph (limited to those in which the extinguished financial institution prescribed in that paragraph pertaining to the merger is a foreign exchange bank prescribed in that paragraph)" with "(including as applied mutatis mutandis pursuant to Article 24, paragraph (1), item (vii) (Application Mutatis Mutandis to Mergers) of that Act; the same applies hereinafter in this item) that have obtained the authorization, the bonds prescribed in Article 17-2, paragraph (1) of that Act issued by such banks", and the phrase "bonds issued by a federation of credit associations whose district is the whole country prescribed in Article 54-2, paragraph (1) (Issuance of Bonds by National Federation)" with "national federation bonds under Article 54-2, paragraph (1) (Issuance of National Federation Bonds)", in item (v) of that paragraph the phrase "Securities and Exchange Act" is deemed to be replaced with "Financial Instruments and Exchange Act" and the phrase "a securities company prescribed in Article 2, paragraph (9) (Definitions) of that Act or a branch of a foreign securities company" with "the financial instruments business operator listed in item (iv) of the preceding Article", in item (vi) of that paragraph the phrase "Article 2, paragraph (28)" is deemed to be replaced with "Article 2, paragraph (22)" and the phrase "beneficiary certificate" with "beneficial interest", in item (viii) of that paragraph the phrase "beneficiary certificate" is deemed to be replaced with "beneficial interest", in item (ix) of that paragraph the phrase "bond-type beneficiary certificates prescribed in Article 224-3, paragraph (2), item (vi) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.)" is deemed to be replaced with "bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trustee Corporations, etc.)", the phrase "of beneficiary certificates" with "of beneficial interests", the phrase "Securities and Exchange Act" with "Financial Instruments and Exchange Act", and the phrase "solicitation" with "solicitation for acquisition", in item (x) of that paragraph the phrase "securities company or branch of a foreign securities company" is deemed to be replaced with "financial instruments business operator", in Article 36, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus" and the phrase "elderly person or similar person" with "Person with a Disability or other eligible person", in paragraph (2) of that Article the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "interest and similar income" with "interest, distribution of proceeds or dividends of surplus", in paragraph (3) of that Article the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in Article 37, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in item (ii) of that paragraph the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus", in Article 38, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "or distribution of proceeds" with ", distribution of proceeds or dividends of surplus", in Article 39, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", the phrase "pertaining to the bond-type beneficiary certificates prescribed in" with "the amount of principal pertaining to the bond-type beneficial interests listed in (", the phrase "Article 30, item (iv)" with "Article 52, item (iv)", and the phrase "the amount of principal of the bond-type beneficial interests" with "means the amount of principal.)", in paragraph (3) of that Article the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus" and the phrase "elderly person or similar person" with "Person with a Disability or other eligible person", in Article 41 of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in Article 41-2, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "the provisions of Article 30-9, paragraph (1) (Scope of Documents Certifying Status as an Elderly Person or Similar Person) apply, in Article 10, paragraph (5) of the Act" is deemed to be replaced with "Article 10, paragraph (5) of the Act" and the phrase "apply mutatis mutandis to" with "is the document specified by Ministry of Finance Order prescribed in Article 41-2, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 52 of the Cabinet Order on the Arrangement, etc. of Related Cabinet Orders upon the Enforcement of the Postal Service Privatization Act, etc. (Cabinet Order No. 235 of 2007) (where the date of birth or address of that Person with a Disability or other eligible person is not stated in that document, that document and the document specified by Ministry of Finance Order prescribed in that paragraph certifying the name, date of birth and address of that Person with a Disability or other eligible person)", in paragraph (2) of that Article the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "Article 30-9, paragraph (1) as applied mutatis mutandis in the preceding paragraph" with "the preceding paragraph", in Article 41-3, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in Article 42, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in item (i), (a) of that paragraph the phrase "an ordinary bank prescribed in Article 17-2, paragraph (1) (Special Provisions on Issuance of Bonds) that has obtained the authorization under that paragraph (Article 169 of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for Financial System Reform" is deemed to be replaced with "an ordinary bank prescribed in Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) that has obtained the authorization under that paragraph (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act) (Article 200, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act", the phrase "that is to remain in force pursuant to Article 168 of the Supplementary Provisions of that Act" with "for which the provisions then in force continue to govern pursuant to Article 199 of that Act", the phrase "that has obtained the authorization under that paragraph (limited to those in which the extinguished financial institution prescribed in that paragraph pertaining to the merger is a foreign exchange bank prescribed in that paragraph)" with "(including as applied mutatis mutandis pursuant to Article 24, paragraph (1), item (vii) (Application of Provisions on Mergers Mutatis Mutandis) of that Act) that has obtained the authorization", and the phrase "(Issuance of Bonds by National Federation)" with "(Issuance of National Federation Bonds)", in item (i), (b) of that paragraph the phrase "Article 65-2, paragraph (1) (Registration of Securities Business of Financial Institutions) of the Securities and Exchange Act" is deemed to be replaced with "Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act", in Article 43, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "Article 41-2, paragraph (1) (elderly person or similar person" is deemed to be replaced with "Article 41-2, paragraph (1) (Person with a Disability or other eligible person" and the phrase "in which Article 30-9, paragraph (1), item (i) (Scope of Documents Certifying Status as an Elderly Person or Similar Person) is applied mutatis mutandis, as prescribed in" with "certifying the name, date of birth and address in", in paragraph (2) of that Article the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in paragraph (3) of that Article the phrase "Article 32" is deemed to be replaced with "the items of Article 32", in Article 44, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in Article 45, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in paragraph (3) of that Article the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus", in Article 46, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "or distribution of proceeds" with ", distribution of proceeds or dividends of surplus", in Article 47, paragraphs (1) and (3) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in Article 48, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in paragraph (3) of that Article the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus", and in paragraph (5) of that Article the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person". machine translation, not official **第二項** 証券市場整備法附則第九条第五項の規定によりなおその効力を有するものとされる旧所得税法第十一条（第四項に係る部分に限る。）の規定に基づく旧所得税法施行令第五十条の二（平成十六年一月一日以後は、同条第一項に係る部分に限る。）及び第五十一条から第五十一条の三までの規定は、なおその効力を有する。この場合において、所得税法等の一部を改正する法律（平成十五年法律第八号）の施行の日から平成十五年十二月三十一日までの間は、旧所得税法施行令第五十条の二第一項中「公益信託」とあるのは「公益信託等」と、旧所得税法施行令第五十一条第一項中「公益信託に」とあるのは「公益信託等に」と、同項第一号中「公益信託（」とあるのは「公益信託若しくは加入者保護信託（」と、「「公益信託」」とあるのは「「公益信託等」」と、「公益信託の」とあるのは「公益信託等の」と、同項第二号中「公益信託」とあるのは「公益信託等」と、旧所得税法施行令第五十一条の二第一項及び第五十一条の三第一項中「公益信託」とあるのは「公益信託等」とし、平成十六年一月一日から金融商品取引法施行日の前日までの間は、旧所得税法施行令第五十条の二第一項中「公益信託」とあるのは「公益信託等」と、「次に掲げる受益証券」とあるのは「次に掲げる受益証券（第三号に掲げるものを除く。）」と、旧所得税法施行令第五十一条第一項中「公益信託に」とあるのは「公益信託等に」と、同項第一号中「公益信託（」とあるのは「公益信託若しくは加入者保護信託（」と、「「公益信託」」とあるのは「「公益信託等」」と、「公益信託の」とあるのは「公益信託等の」と、同項第二号中「公益信託」とあるのは「公益信託等」と、旧所得税法施行令第五十一条の二第一項及び第五十一条の三第一項中「公益信託」とあるのは「公益信託等」とし、金融商品取引法施行日以後は、旧所得税法施行令第五十条の二第一項中「公益信託」とあるのは「公益信託等」と、「受益証券は、次に掲げる受益証券」とあるのは「受益権は、次に掲げる受益権（第三号に掲げるものを除く。）」と、同項第一号、第二号及び第四号中「受益証券」とあるのは「受益権」と、同項第五号中「第二百二十四条の三第二項第六号（株式等の譲渡の対価の受領者の告知）」とあるのは「第六条の三第四項（受託法人等に関するこの法律の適用）」と、「社債的受益証券」とあるのは「社債的受益権」と、旧所得税法施行令第五十一条第一項中「公益信託に」とあるのは「公益信託等に」と、同項第一号中「公益信託（」とあるのは「公益信託若しくは加入者保護信託（」と、「「公益信託」」とあるのは「「公益信託等」」と、「公益信託の」とあるのは「公益信託等の」と、同項第二号中「公益信託」とあるのは「公益信託等」と、旧所得税法施行令第五十一条の二第一項中「公益信託」とあるのは「公益信託等」と、同項第一号中「準ずるもの（郵便局を含む。）」とあるのは「準ずるもの」と、同項第二号中「投資信託委託業者」とあるのは「投資信託委託会社」と、「第二条第十八項」とあるのは「第二条第十一項」と、同条第二項中「投資信託委託業者」とあるのは「投資信託委託会社」と、旧所得税法施行令第五十一条の三第一項中「公益信託」とあるのは「公益信託等」とする。 suppl-4142-363/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3/par-2 The provisions of Article 50-2 (on or after January 1, 2004, limited to the portion pertaining to paragraph (1) of that Article) and Articles 51 through 51-3 of the Former Order for Enforcement of the Income Tax Act that are based on the provisions of Article 11 (limited to the portion pertaining to paragraph (4)) of the Former Income Tax Act as it remains in force pursuant to the provisions of Article 9, paragraph (5) of the Supplementary Provisions of the Securities Market Improvement Act remain in force. In this case, during the period from the date of enforcement of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) to December 31, 2003, in Article 50-2, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in Article 51, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in item (i) of that paragraph the phrase "public interest trust (" is deemed to be replaced with "public interest trust or participant protection trust (", the phrase "'public interest trust'" with "'public interest trust, etc.'" and the phrase "of the public interest trust" with "of the public interest trust, etc.", in item (ii) of that paragraph the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", and in Article 51-2, paragraph (1) and Article 51-3, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc."; during the period from January 1, 2004 to the day before the Financial Instruments and Exchange Act Effective Date, in Article 50-2, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc." and the phrase "the following beneficiary certificates" with "the following beneficiary certificates (excluding those listed in item (iii))", in Article 51, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in item (i) of that paragraph the phrase "public interest trust (" is deemed to be replaced with "public interest trust or participant protection trust (", the phrase "'public interest trust'" with "'public interest trust, etc.'" and the phrase "of the public interest trust" with "of the public interest trust, etc.", in item (ii) of that paragraph the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", and in Article 51-2, paragraph (1) and Article 51-3, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc."; and on or after the Financial Instruments and Exchange Act Effective Date, in Article 50-2, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc." and the phrase "beneficiary certificates are the following beneficiary certificates" with "beneficial interests are the following beneficial interests (excluding those listed in item (iii))", in items (i), (ii) and (iv) of that paragraph the phrase "beneficiary certificate" is deemed to be replaced with "beneficial interest", in item (v) of that paragraph the phrase "Article 224-3, paragraph (2), item (vi) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.)" is deemed to be replaced with "Article 6-3, paragraph (4) (Application of This Act to Trustee Corporations, etc.)" and the phrase "bond-type beneficiary certificate" with "bond-type beneficial interest", in Article 51, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in item (i) of that paragraph the phrase "public interest trust (" is deemed to be replaced with "public interest trust or participant protection trust (", the phrase "'public interest trust'" with "'public interest trust, etc.'" and the phrase "of the public interest trust" with "of the public interest trust, etc.", in item (ii) of that paragraph the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in Article 51-2, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in item (i) of that paragraph the phrase "or equivalent thereto (including post offices)" is deemed to be replaced with "or equivalent thereto", in item (ii) of that paragraph the phrase "Investment Trust management business operator" is deemed to be replaced with "Investment Trust management company" and the phrase "Article 2, paragraph (18)" with "Article 2, paragraph (11)", in paragraph (2) of that Article the phrase "Investment Trust management business operator" is deemed to be replaced with "Investment Trust management company", and in Article 51-3, paragraph (1) of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.". machine translation, not official **第三項** 第七条の規定による改正後の所得税法施行令第二百八十条第二項（第三号に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後に同号に掲げる資産の譲渡により生ずる所得について適用し、施行日前に旧所得税法施行令第二百八十条第二項第三号に掲げる資産の譲渡により生じた所得については、なお従前の例による。 suppl-4142-363/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3/par-3 Article 280, paragraph (2) (limited to the portion pertaining to item (iii)) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 7 applies to income arising from the transfer of assets listed in that item on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for income arising from the transfer, before the Effective Date, of assets listed in Article 280, paragraph (2), item (iii) of the Former Order for Enforcement of the Income Tax Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4142-363/art-3/par-1: この条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4142-363/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3 - suppl-4142-363/art-3/par-1: に定める日から所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4192-82/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6 - suppl-4142-363/art-3/par-1: この項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4142-363/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3/par-1 - suppl-4142-363/art-3/par-1: 次項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4142-363/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3/par-2 - suppl-4142-363/art-3/par-1: 信託業法（平成十六年法律第百五十四号）第三条 → e-Gov law 416AC0000000154, 第三条 (Article 3), art-3 — not held in this collection - suppl-4142-363/art-3/par-1: 第五十三条第一項 → e-Gov law 416AC0000000154, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection - suppl-4142-363/art-3/par-1: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025) - suppl-4142-363/art-3/par-1: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025) - suppl-4142-363/art-3/par-1: 同法第三十三条の二 → 金融商品取引法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-33-2 (e-Gov law ID 323AC0000000025) - suppl-4142-363/art-3/par-1: 会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第二百条第一項 → e-Gov law 417AC0000000087, 第二百条第一項 (Article 200, paragraph (1)), art-200/par-1 — not held in this collection - suppl-4142-363/art-3/par-1: 同法第百九十九条 → e-Gov law 417AC0000000087, 第百九十九条 (Article 199), art-199 — not held in this collection - suppl-4142-363/art-3/par-1: 同法第二十四条第一項第七号 → e-Gov law 417AC0000000087, 第二十四条第一項第七号 (Article 24, paragraph (1), item (vii)), art-24/par-1/item-7 — not held in this collection - suppl-4142-363/art-3/par-1: 同法第十七条の二第一項 → e-Gov law 417AC0000000087, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection - suppl-4142-363/art-3/par-1: 法第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 (e-Gov law ID 340AC0000000033) - suppl-4142-363/art-3/par-1: 郵政民営化法等の施行に伴う関係政令の整備等に関する政令（平成十九年政令第二百三十五号）第五十二条 → e-Gov law 419CO0000000235, 第五十二条 (Article 52), art-52 — not held in this collection - suppl-4142-363/art-3/par-1: 所得税法施行令第四十一条の二第一項 → 所得税法施行令 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-1 - suppl-4142-363/art-3/par-3: 所得税法施行令第二百八十条第二項 → 所得税法施行令 第二百八十条第二項 (Article 280, paragraph (2)), art-280/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第三条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-363/art-3/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-20261106T163957-145, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-145, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-099, 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