# 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-4099-90/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)（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — address `suppl-4099-90/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-4099-90/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4099-90/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（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc. caption: machine translation, not official suppl-4099-90/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-3 **第一項** 新規則第八十一条の六第一項第一号ロ（貯蓄取扱機関等の営業所の長に提示する書類の範囲）の規定は、施行日以後の所得税法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）の規定による告知の際に提示する同項に規定する書類（以下「書類」という。）について適用し、施行日前の同項の規定による告知の際に提示した書類については、なお従前の例による。この場合において、施行日から平成十二年十二月三十一日までの間の同項の規定による告知の際に提示する書類に係る新規則第八十一条の六第一項第一号ロの規定の適用については、同号ロ中「若しくは地方公務員共済組合の組合員証又は私立学校教職員共済制度の加入者証」とあるのは、「、地方公務員共済組合若しくは私立学校教職員共済組合の組合員証又は私立学校教職員共済制度の加入者証」とする。 suppl-4099-90/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-3/par-1 The provisions of Article 81-6, paragraph (1), item (i), (b) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation apply to the documents prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Redemption Money or a Similar Asset) of the Income Tax Act that are presented upon giving notice pursuant to the provisions of that paragraph on or after the Effective Date (hereinafter referred to as "documents"), and the provisions then in force continue to govern documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act before the Effective Date. In this case, for the application of the provisions of Article 81-6, paragraph (1), item (i), (b) of the New Regulation to documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association or the participant's certificate of the Private School Personnel Mutual Aid System" in that (b) is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, or the participant's certificate of the Private School Personnel Mutual Aid System". machine translation, not official --- ## Cites - suppl-4099-90/art-3/par-1: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4099-90/art-3/par-1: 所得税法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/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-20261027T143811-088, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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