# 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-4269-20/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)（告知に関する経過措置） — address `suppl-4269-20/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-4269-20/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-20/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（告知に関する経過措置） — Transitional Measures Concerning Notice caption: machine translation, not official suppl-4269-20/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-3 **第一項** 新規則第八十一条の二十一第三項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、施行日以後に同条第二項の届出書を提出する場合について適用する。 suppl-4269-20/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-3/par-1 The provisions of Article 81-21, paragraph (3) (Matters to Be Stated in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation apply to the case of submitting the written notification under paragraph (2) of that Article on or after the Effective Date. machine translation, not official **第二項** 新規則第八十一条の三十六第五項（先物取引の差金等決済をする者の告知）の規定は、施行日以後に同条第四項の届出書を提出する場合について適用する。 suppl-4269-20/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-3/par-2 The provisions of Article 81-36, paragraph (5) (Notice by a Person Settling a Futures Contract) of the New Regulation apply to the case of submitting the written notification under paragraph (4) of that Article on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4269-20/art-3/par-1: 新規則第八十一条の二十一第三項 → 所得税法施行規則 第八十一条の二十一第四項 (Article 81-21, paragraph (4)), art-81-21/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-4 · https://japanlaw.org/l/340M50000040011/art-81-21/par-4 - suppl-4269-20/art-3/par-1: 同条第二項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3 - suppl-4269-20/art-3/par-2: 新規則第八十一条の三十六第五項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-6 · https://japanlaw.org/l/340M50000040011/art-81-36/par-6 - suppl-4269-20/art-3/par-2: 同条第四項 → 所得税法施行規則 第八十一条の三十六第五項 (Article 81-36, paragraph (5)), art-81-36/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-5 · https://japanlaw.org/l/340M50000040011/art-81-36/par-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-20261027T143811-104, 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