# 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-4319-6/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)（確定申告書の記載事項に関する経過措置） — address `suppl-4319-6/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-4319-6/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4319-6/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（確定申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in a Tax Return caption: machine translation, not official suppl-4319-6/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-3 **第一項** 所得税法等の一部を改正する法律（平成三十一年法律第六号。以下「改正法」という。）附則第六条第一項の規定により読み替えて適用される改正法第一条の規定による改正後の所得税法（以下「新法」という。）第百二十二条第一項に規定する財務省令で定める事項は、新規則第四十七条第一項に規定する事項とする。 suppl-4319-6/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-3/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1) of the Income Tax Act after amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), as applied with terms replaced pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Amending Act, are the matters prescribed in Article 47, paragraph (1) of the New Regulation. machine translation, not official **第二項** 改正法附則第六条第一項の規定により読み替えて適用される新法第百二十二条第一項後段の規定による同項の申告書の記載は、新規則第四十七条第二項に規定する記載とする。 suppl-4319-6/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-3/par-2 The entries in the return under Article 122, paragraph (1) of the New Act that are made pursuant to the provisions of the latter part of that paragraph, as applied with terms replaced pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Amending Act, are the entries prescribed in Article 47, paragraph (2) of the New Regulation. machine translation, not official **第三項** 新規則第四十七条第三項（第六号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、施行日以後に令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税に係る確定申告書を提出する場合について適用し、施行日前に確定申告書を提出した場合及び施行日以後に平成三十年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-4319-6/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-3/par-3 The provisions of Article 47, paragraph (3) (limited to the part pertaining to item (vi)) of the New Regulation (including where applied mutatis mutandis pursuant to Article 67 of the New Regulation) apply to the case of submitting, on or after the Effective Date, a Tax Return for income tax for tax year 2019 (meaning the year for the period from January 1, 2019 through December 31, 2019; the same applies hereinafter) and subsequent years, and the provisions then in force continue to govern the case of submitting a Tax Return before the Effective Date and the case of submitting, on or after the Effective Date, a Tax Return for income tax for tax year 2018 and earlier years. machine translation, not official **第四項** 新規則第四十八条第二項（新規則第六十七条において準用する場合を含む。）の規定は、施行日以後に令和元年分以後の所得税に係る確定申告書を提出する場合について適用する。 suppl-4319-6/art-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-3/par-4 The provisions of Article 48, paragraph (2) of the New Regulation (including where applied mutatis mutandis pursuant to Article 67 of the New Regulation) apply to the case of submitting, on or after the Effective Date, a Tax Return for income tax for tax year 2019 and subsequent years. machine translation, not official --- ## Cites - suppl-4319-6/art-3/par-1: 改正法第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection - suppl-4319-6/art-3/par-1: 第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1 - suppl-4319-6/art-3/par-1: 新規則第四十七条第一項 → 所得税法施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1 - suppl-4319-6/art-3/par-2: 新規則第四十七条第二項 → 所得税法施行規則 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-2 · https://japanlaw.org/l/340M50000040011/art-47/par-2 - suppl-4319-6/art-3/par-3: 新規則第四十七条第三項 → 所得税法施行規則 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3 - suppl-4319-6/art-3/par-3: 第六号 → 所得税法施行規則 第四十七条第三項第六号 (Article 47, paragraph (3), item (vi)), art-47/par-3/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-6 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-6 - suppl-4319-6/art-3/par-3: 新規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67 - suppl-4319-6/art-3/par-4: 新規則第四十八条第二項 → 所得税法施行規則 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-2 · https://japanlaw.org/l/340M50000040011/art-48/par-2 - suppl-4319-6/art-3/par-4: 新規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67 --- ## 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-20261027T143811-119, 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