# 所得税法施行規則 / Regulation 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-regulation/suppl-3599-9/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 (Supplementary Provisions, Article 3)（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — address `suppl-3599-9/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/suppl-3599-9/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3599-9/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. --- ### 第三条（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — Transitional Measures Concerning Details of Requirements for Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc. caption: machine translation, not official suppl-3599-9/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-3 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-3 **第一項** 昭和五十九年十二月三十一日までに締結された所得税法施行令の一部を改正する政令（昭和五十九年政令第五十七号）による改正後の所得税法施行令第二百十一条第三号（個人年金保険契約等の対象となる共済に係る契約の範囲）に掲げる契約に係る新規則第四十条の五（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定の適用については、同年分及び昭和六十年分の所得税に限り、同条第一項第三号中「次に掲げる要件」とあるのは「イからハまでに掲げる要件」と、「であり、かつ、当該年金共済契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある年金共済契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと」とあるのは「であること」とする。 suppl-3599-9/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-3/par-1 With respect to the application of Article 40-5 (Details of Requirements for Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc.) of the New Regulation to contracts listed in Article 211, item (iii) (Scope of Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc.) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 57 of 1984) that were concluded on or before December 31, 1984, only for income tax for that year and for 1985, the phrase "the following requirements" in Article 40-5, paragraph (1), item (iii) of the New Regulation is deemed to be replaced with "the requirements listed in (a) through (c)", and the phrase "is so, and there is no provision for paying a portion of the annuity payable under the annuity mutual aid contract (in the case of an annuity mutual aid contract that provides that the annuity is to be paid even if the annuity recipient dies within a certain period from the payment commencement date of the annuity, the annuity payable within that certain period) in a lump sum" in that item is deemed to be replaced with "is so". machine translation, not official --- ## Cites - suppl-3599-9/art-3/par-1: 新規則第四十条の五 → 所得税法施行規則 第四十条の五 (Article 40-5), art-40-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5 · https://japanlaw.org/l/340M50000040011/art-40-5 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-083, translated 2026-10-28 - 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