# 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-4282-226/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-4282-226/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-4282-226/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-4282-226/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3 **第一項** 第二条の規定による改正後の所得税法施行令（次項において「新所得税法施行令」という。）第百七十条の三第二項（第二号に係る部分に限る。）の規定は、施行日の属する年の翌年一月一日（施行日が平成二十九年一月一日である場合には、同日。以下この項及び次条において「適用開始日」という。）以後に生ずる同号に掲げる事由について適用し、適用開始日前に生じた第二条の規定による改正前の所得税法施行令第百七十条の三第二項第二号に掲げる事由については、なお従前の例による。 suppl-4282-226/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-1 The provisions of Article 170-3, paragraph (2) (limited to the portion pertaining to item (ii)) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 2 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph) apply to the events listed in that item that arise on or after January 1 of the year following the year that includes the Effective Date (or that date, where the Effective Date is January 1, 2017; hereinafter in this paragraph and the following Article referred to as the "application start date"), and the provisions then in force continue to govern the events listed in Article 170-3, paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 2 that arose before the application start date. machine translation, not official **第二項** 新所得税法施行令第二百二十二条の二第四項（第四号に係る部分に限る。）、第二百二十五条の二第一項及び第二百九十二条の九第二項（第二号に係る部分に限る。）の規定は、施行日の属する年の翌年（施行日が平成二十九年一月一日である場合には、同年。以下この項において「適用開始年」という。）分以後の所得税について適用し、適用開始年分前の所得税については、なお従前の例による。 suppl-4282-226/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-2 The provisions of Article 222-2, paragraph (4) (limited to the portion pertaining to item (iv)), Article 225-2, paragraph (1) and Article 292-9, paragraph (2) (limited to the portion pertaining to item (ii)) of the New Order for Enforcement of the Income Tax Act apply to income tax for the year following the year that includes the Effective Date (or 2017, where the Effective Date is January 1, 2017; hereinafter in this paragraph referred to as the "first year of application") and subsequent years, and the provisions then in force continue to govern income tax for years before the first year of application. machine translation, not official --- ## Cites - suppl-4282-226/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-4282-226/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-2 - suppl-4282-226/art-3/par-1: 第百七十条の三第二項 → 所得税法施行令 第百七十条の三第二項 (Article 170-3, paragraph (2)), art-170-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3/par-2 - suppl-4282-226/art-3/par-1: 第二号 → 所得税法施行令 第百七十条の三第二項第二号 (Article 170-3, paragraph (2), item (ii)), art-170-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-3/par-2/item-2 - suppl-4282-226/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-4282-226/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-1 - suppl-4282-226/art-3/par-2: 新所得税法施行令第二百二十二条の二第四項 → 所得税法施行令 第二百二十二条の二第四項 (Article 222-2, paragraph (4)), art-222-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222-2/par-4 - suppl-4282-226/art-3/par-2: 第四号 → 所得税法施行令 第二百二十二条の二第四項第四号 (Article 222-2, paragraph (4), item (iv)), art-222-2/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222-2/par-4/item-4 - suppl-4282-226/art-3/par-2: 第二百二十五条の二第一項 → 所得税法施行令 第二百二十五条の二第一項 (Article 225-2, paragraph (1)), art-225-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-2/par-1 - suppl-4282-226/art-3/par-2: 第二百九十二条の九第二項 → 所得税法施行令 第二百九十二条の九第二項 (Article 292-9, paragraph (2)), art-292-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-9/par-2 - suppl-4282-226/art-3/par-2: 第二号 → 所得税法施行令 第二百九十二条の九第二項第二号 (Article 292-9, paragraph (2), item (ii)), art-292-9/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-9/par-2/item-2 - suppl-4282-226/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-4282-226/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-226/art-3/par-2 ## Cited by 2 provisions cite 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-4282-226/art-3/par-1 - 所得税法施行令 附則第三条第二項（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-4282-226/art-3/par-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-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-130, 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