# 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-4199-12/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)（公社債等に係る有価証券の記録等に関する経過措置） — address `suppl-4199-12/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-4199-12/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-12/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（公社債等に係る有価証券の記録等に関する経過措置） — Transitional Measures Concerning Records of Securities Pertaining to Public and Corporate Bonds or Similar Interest, etc. caption: machine translation, not official suppl-4199-12/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-3 **第一項** 新規則第十六条第一項（公社債等に係る有価証券の記録等）の規定は、所得税法等の一部を改正する法律（平成十九年法律第六号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する内国法人若しくは外国法人又は公益信託若しくは加入者保護信託の受託者が附則第一条第八号（施行期日）に定める日以後に支払を受けるべき同項に規定する公社債等の利子等について適用し、改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する内国法人若しくは外国法人又は公益信託若しくは加入者保護信託の受託者が、同日前に支払を受けるべき同項に規定する公社債等の利子等については、なお従前の例による。 suppl-4199-12/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-3/par-1 The provisions of Article 16, paragraph (1) (Records of Securities Pertaining to Public and Corporate Bonds or Similar Interest, etc.) of the New Regulation apply to interest and similar income on public and corporate bonds or similar interest that a Domestic Corporation or Foreign Corporation prescribed in Article 11, paragraph (4) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or the trustee of a public interest trust or participant protection trust, is to receive on or after the date prescribed in Article 1, item (viii) of the Supplementary Provisions (Effective Date), as prescribed in that paragraph, and the provisions then in force continue to govern interest and similar income on public and corporate bonds or similar interest that a Domestic Corporation or Foreign Corporation prescribed in Article 11, paragraph (4) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or the trustee of a public interest trust or participant protection trust, is to receive before that date, as prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4199-12/art-3/par-1: 新規則第十六条第一項 → 所得税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-1 · https://japanlaw.org/l/340M50000040011/art-16/par-1 - suppl-4199-12/art-3/par-1: 第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/income-tax-act/art-11/par-4 · https://japanlaw.org/l/340AC0000000033/art-11/par-4 - suppl-4199-12/art-3/par-1: 附則第一条第八号 → 所得税法施行規則 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4199-12/art-1/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-8 --- ## 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-20261027T143811-096, 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