# 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-4299-16/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)（開業等の届出に関する経過措置） — address `suppl-4299-16/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-4299-16/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4299-16/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（開業等の届出に関する経過措置） — Transitional Measures Regarding Notification of Business Commencement, etc. caption: machine translation, not official suppl-4299-16/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-3 **第一項** 新規則第九十八条（開業等の届出）の規定は、この省令の施行の日（以下「施行日」という。）以後の同条に規定する事業所得等を生ずべき事業に係る同条に規定する事務所等の開設、移転又は廃止について適用し、施行日前の不動産所得、事業所得又は山林所得を生ずべき事業に係る旧規則第九十八条第一項第一号（開業等の届出書）に規定する事務所等の開設、移転又は廃止については、なお従前の例による。 suppl-4299-16/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-3/par-1 The provisions of Article 98 (Notification of Business Commencement, etc.) of the New Regulation apply to the opening, relocation or closure of the office or similar place prescribed in that Article pertaining to a business that produces business income, etc. as prescribed in that Article, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the opening, relocation or closure of the office or similar place prescribed in Article 98, paragraph (1), item (i) (Written Notification of Business Commencement, etc.) of the Former Regulation pertaining to a business that produces real property income, business income or timber income, before the Effective Date. machine translation, not official --- ## Cites - suppl-4299-16/art-3/par-1: 新規則第九十八条 → 所得税法施行規則 第九十八条 (Article 98), art-98 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-98 · https://japanlaw.org/l/340M50000040011/art-98 --- ## 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-20261027T143811-117, 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