# 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-4292-40/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-4292-40/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-4292-40/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-4292-40/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-40/art-3 **第一項** 第九条の規定による改正後の所得税法施行令第六条の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に取得する同条第八号カに掲げる電気ガス供給施設利用権について適用し、個人が施行日前に取得した第九条の規定による改正前の所得税法施行令第六条第八号カに掲げる電気ガス供給施設利用権については、なお従前の例による。 suppl-4292-40/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-40/art-3/par-1 The provisions of Article 6 of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 9 apply to the right to use electricity and gas supply facilities listed in item (viii), (n) of that Article that an individual acquires on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the right to use electricity and gas supply facilities listed in Article 6, item (viii), (n) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 9 that an individual acquired before the Effective Date. machine translation, not official --- ## Cites - suppl-4292-40/art-3/par-1: 所得税法施行令第六条 → 所得税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6 - suppl-4292-40/art-3/par-1: 同条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8 --- ## 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-20261106T173921-131, 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