# 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-4212-104/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)（特定退職金共済団体の要件及び承認に関する経過措置） — address `suppl-4212-104/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-4212-104/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（特定退職金共済団体の要件及び承認に関する経過措置） — Transitional Measures regarding Requirements for and Approval of Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4212-104/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-3 **第一項** 新令第七十三条第一項及び第二項（特定退職金共済団体の要件）並びに第七十四条第一項（特定退職金共済団体の承認）の規定は、同項の法人が施行日以後に同項（同条第六項において準用する場合を含む。）の申請書を提出する場合について適用し、旧令第七十四条第一項（特定退職金共済団体の承認）の法人が施行日前に同項（同条第六項において準用する場合を含む。）の申請書を提出した場合については、なお従前の例による。 suppl-4212-104/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-3/par-1 The provisions of Article 73, paragraphs (1) and (2) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) and Article 74, paragraph (1) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where a corporation referred to in Article 74, paragraph (1) of the New Order submits the written application under that paragraph (including the case where it applies mutatis mutandis under paragraph (6) of that Article) on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation referred to in Article 74, paragraph (1) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Former Order submitted the written application under that paragraph (including the case where it applies mutatis mutandis under paragraph (6) of that Article) before the Effective Date. machine translation, not official --- ## Cites - suppl-4212-104/art-3/par-1: 新令第七十三条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1 - suppl-4212-104/art-3/par-1: 第二項 → 所得税法施行令 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-2 - suppl-4212-104/art-3/par-1: 第七十四条第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-1 - suppl-4212-104/art-3/par-1: 同条第六項 → 所得税法施行令 第七十四条第六項 (Article 74, paragraph (6)), art-74/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/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-20261106T173921-123, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-124, 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