# 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-4292-105/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)（非永住者の課税所得の範囲に関する経過措置） — address `suppl-4292-105/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-4292-105/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（非永住者の課税所得の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Taxable Income of Non-Permanent Residents caption: machine translation, not official suppl-4292-105/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/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。）以後に、有価証券でその取得の日が当該有価証券に係る新令第十七条第一項（非永住者の課税所得の範囲）に規定する期間内にあるものの同項に規定する譲渡を行う場合において、同日が施行日前であるときは、当該有価証券は、同項に規定する特定有価証券に該当するものとみなして、同条の規定を適用する。 suppl-4292-105/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-3/par-1 Where, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), an individual makes a transfer, prescribed in Article 17, paragraph (1) (Scope of Taxable Income of Non-Permanent Residents) of the New Order, of Securities for which the date of acquisition falls within the period prescribed in that paragraph pertaining to those Securities, and that date is before the Effective Date, those Securities are deemed to fall under the specified Securities prescribed in that paragraph, and the provisions of that Article apply. machine translation, not official --- ## Cites - suppl-4292-105/art-3/par-1: 新令第十七条第一項 → 所得税法施行令 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4 - suppl-4292-105/art-3/par-1: 同条 → 所得税法施行令 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17 --- ## 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-20261106T173921-131, 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-20261106T173921-131, 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