# 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-4269-53/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-4269-53/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-4269-53/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/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-4269-53/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3 **第一項** 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下「番号利用法整備法」という。）第十九条（住民基本台帳法の一部改正）の規定による改正前の住民基本台帳法（昭和四十二年法律第八十一号。以下この項及び附則第四十七条（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）において「旧住民基本台帳法」という。）第三十条の四十四第三項（住民基本台帳カードの交付）の規定により交付された同条第一項に規定する住民基本台帳カードで、番号利用法整備法第二十条第一項（住民基本台帳法の一部改正に伴う経過措置）の規定によりなお従前の例によることとされたもの（以下この項及び附則第四十七条において「住民基本台帳カード」という。）が旧住民基本台帳法第三十条の四十四第九項の規定によりその効力を失う時又は当該住民基本台帳カードの交付を受けた者が行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項（個人番号カードの交付等）の規定により同法第二条第七項（定義）に規定する個人番号カードの交付を受ける時のいずれか早い時までの間における所得税法施行規則第七条第二項（障害者等に該当する旨を証する書類の範囲等）の規定の適用については、同項中「掲げる書類（」とあるのは、「掲げる書類又は所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号）附則第三条第一項（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）に規定する住民基本台帳カードで告知等の日において有効なもの（」とする。 suppl-4269-53/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/par-1 With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act during the period until the earlier of the time when a Basic Resident Register card, being a card issued pursuant to Article 30-44, paragraph (3) (Issuance of Basic Resident Register Cards) of the Residential Basic Book Act (Act No. 81 of 1967; hereinafter referred to as the "Former Residential Basic Book Act" in this paragraph and Article 47 (Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions) prior to the amendment by the provisions of Article 19 (Partial Amendment of the Residential Basic Book Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter referred to as the "Number Use Arrangement Act"), which is a Basic Resident Register card prescribed in paragraph (1) of that Article and which the provisions then in force continue to govern pursuant to Article 20, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Residential Basic Book Act) of the Number Use Arrangement Act (hereinafter referred to as the "Basic Resident Register card" in this paragraph and Article 47 of the Supplementary Provisions), ceases to be effective pursuant to Article 30-44, paragraph (9) of the Former Residential Basic Book Act and the time when the person who was issued that Basic Resident Register card is issued an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures pursuant to Article 17, paragraph (1) (Issuance, etc. of Individual Number Cards) of that Act, "documents listed (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents listed or a Basic Resident Register card prescribed in Article 3, paragraph (1) (Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014) that is valid on the date of notice, etc. (". machine translation, not official **第二項** 新規則第七条第六項の規定は、施行日以後に同項の規定により提出する届出書について適用し、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。）第七条第五項（障害者等に該当する旨を証する書類の範囲等）の規定により提出した届出書については、なお従前の例による。 suppl-4269-53/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/par-2 The provisions of Article 7, paragraph (6) of the New Regulation apply to the written notification submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date pursuant to Article 7, paragraph (5) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"). machine translation, not official --- ## Cites - suppl-4269-53/art-3/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下「番号利用法整備法」という。）第十九条 → e-Gov law 425AC0000000028, 第十九条 (Article 19), art-19 — not held in this collection - suppl-4269-53/art-3/par-1: この項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4269-53/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/par-1 - suppl-4269-53/art-3/par-1: 附則第四十七条 → 所得税法施行規則 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4269-53/art-47 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-47 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-47 - suppl-4269-53/art-3/par-1: 番号利用法整備法第二十条第一項 → e-Gov law 425AC0000000028, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection - suppl-4269-53/art-3/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/my-number-act/art-17/par-1 · https://japanlaw.org/l/425AC0000000027/art-17/par-1 - suppl-4269-53/art-3/par-1: 同法第二条第七項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/ja/my-number-act/art-2/par-7 · https://japanlaw.org/l/425AC0000000027/art-2/par-7 - suppl-4269-53/art-3/par-1: 所得税法施行規則第七条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2 - suppl-4269-53/art-3/par-2: 新規則第七条第六項 → 所得税法施行規則 第七条第六項 (Article 7, paragraph (6)), art-7/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-6 · https://japanlaw.org/l/340M50000040011/art-7/par-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-104, 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-20261027T143811-104, 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-20261027T153227-006, 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