# 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-4219-17/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)（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — address `suppl-4219-17/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-4219-17/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4219-17/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（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person caption: machine translation, not official suppl-4219-17/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-3 **第一項** 新規則第七条第一項第四十三号（障害者等に該当する旨を証する書類の範囲等）の規定は、施行日以後に新法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十一年政令第百四号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類について適用し、施行日前に旧法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正前の所得税法施行令（以下「旧令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは旧令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。 suppl-4219-17/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-3/par-1 The provisions of Article 7, paragraph (1), item (xliii) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the New Regulation apply to the documents prescribed in those provisions that are presented, on or after the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the New Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) 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. 104 of 2009; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to that paragraph, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Former Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Amending Order (hereinafter referred to as the "Former Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to that paragraph. machine translation, not official --- ## Cites - suppl-4219-17/art-3/par-1: 新規則第七条第一項第四十三号 → 所得税法施行規則 第七条第一項第四十三号 (Article 7, paragraph (1), item (xliii)), art-7/par-1/item-43 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-1/item-43 · https://japanlaw.org/l/340M50000040011/art-7/par-1/item-43 --- ## 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-20261027T143811-099, 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-20261027T143811-099, 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