# 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-3629-68/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)（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — address `suppl-3629-68/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-3629-68/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-68/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（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — Transitional Measures Concerning Procedures, etc. for Not Being Taxed on Interest and Similar Income from Deposits and Savings of Children or Students caption: machine translation, not official suppl-3629-68/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-3 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等）の規定は、この省令の施行の日（以下「施行日」という。）以後に同項に規定する預貯金等の同項に規定する預入等をする場合について適用し、施行日前に改正前の所得税法施行規則（以下「旧規則」という。）第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等）に規定する預貯金等の同項に規定する預入等をした場合については、なお従前の例による。 suppl-3629-68/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-3/par-1 The provisions of Article 2, paragraph (1) (Procedures, etc. for Not Being Taxed on Interest, etc. on Deposits and Savings of Children or Students) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to the case where the placement, etc. prescribed in that paragraph of the deposits and similar savings prescribed in that paragraph is made on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the case where the placement, etc. prescribed in Article 2, paragraph (1) (Procedures, etc. for Not Being Taxed on Interest, etc. on Deposits and Savings of Children or Students) of the Regulation for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Regulation") of the deposits and similar savings prescribed in that paragraph was made before the Effective Date. machine translation, not official --- ## Cites - suppl-3629-68/art-3/par-1: 第二条第一項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-085, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-005, 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