# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Article 3)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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 (Article 3)（給与が非課税とされる外国政府職員等の要件の細目） — address `art-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-3
- Every provision below carries its address and both URLs 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.

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### 第三条（給与が非課税とされる外国政府職員等の要件の細目） — (Details of Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3 · https://japanlaw.org/l/340M50000040011/art-3</sup>

  **第一項**  令第二十四条第一号（給与が非課税とされる外国政府職員等の要件）に規定する財務省令で定める者は、日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）に定める特別永住者とする。
  <sup>art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3/par-1 · https://japanlaw.org/l/340M50000040011/art-3/par-1</sup>
  The person specified by Ministry of Finance Order as prescribed in Article 24, item (i) (Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation) of the Order is to be a special permanent resident specified by the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-3/par-1: 令第二十四条第一号 → e-Gov law 340CO0000000096, 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — not held in this collection

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27