# 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-4192-82/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)（繰延資産の範囲に関する経過措置） — address `suppl-4192-82/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-4192-82/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（繰延資産の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Deferred Assets caption: machine translation, not official suppl-4192-82/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-3 **第一項** 個人がこの政令の施行の日（以下「施行日」という。）前に支出した旧令第七条第一項第二号（繰延資産の範囲）に掲げる試験研究費については、なお従前の例による。 suppl-4192-82/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-3/par-1 For the research and development expenses listed in Article 7, paragraph (1), item (ii) (Scope of Deferred Assets) of the Former Order that an individual paid before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern. machine translation, not official **第二項** 新令第七条第一項第二号（繰延資産の範囲）の規定は、個人が施行日以後に支出する同号に掲げる開発費について適用し、個人が施行日前に支出した旧令第七条第一項第三号に掲げる開発費については、なお従前の例による。 suppl-4192-82/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-3/par-2 Article 7, paragraph (1), item (ii) (Scope of Deferred Assets) of the New Order applies to the development expenses listed in that item that an individual pays on or after the Effective Date, and for the development expenses listed in Article 7, paragraph (1), item (iii) of the Former Order that an individual paid before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4192-82/art-3/par-2: 新令第七条第一項第二号 → 所得税法施行令 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-2 --- ## 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-20261106T163957-150, 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