# 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-5049-13/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)（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — address `suppl-5049-13/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-5049-13/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5049-13/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（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc. caption: machine translation, not official suppl-5049-13/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-3 **第一項** 国民年金手帳が整備省令附則第六条第一項の規定により同項に規定する書類とみなされる間における改正後の所得税法施行規則（以下「新規則」という。）第八十一条の六第二項（所得税法施行規則第八十一条の二十第一項、第八十一条の二十五第一項、第八十一条の二十九第一項、第八十一条の三十三第一項、第八十一条の三十六第二項及び第八十一条の三十八第一項並びに租税特別措置法施行規則第三条の十七第七項において準用する場合を含む。）の規定の適用については、新規則第八十一条の六第二項中「掲げる書類（」とあるのは、「掲げる書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条（国民年金法の一部改正）の規定による改正前の国民年金法第十三条第一項（国民年金手帳）に規定する国民年金手帳（」とする。 suppl-5049-13/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-3/par-1 With respect to the application of Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including as applied mutatis mutandis pursuant to Article 81-20, paragraph (1), Article 81-25, paragraph (1), Article 81-29, paragraph (1), Article 81-33, paragraph (1), Article 81-36, paragraph (2) and Article 81-38, paragraph (1) of the Regulation for Enforcement of the Income Tax Act, and Article 3-17, paragraph (7) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) during the period in which a national pension handbook is deemed, pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Arrangement Ministerial Order, to be a document prescribed in that paragraph, the phrase "documents set forth (" in Article 81-6, paragraph (2) of the New Regulation is deemed to be replaced with "documents set forth, or the national pension handbook prescribed in Article 13, paragraph (1) (National Pension Handbook) of the National Pension Act prior to amendment by the provisions of Article 2 (Partial Amendment of the National Pension Act) of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) (". machine translation, not official --- ## Cites - suppl-5049-13/art-3/par-1: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2 - suppl-5049-13/art-3/par-1: 所得税法施行規則第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1 - suppl-5049-13/art-3/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1 - suppl-5049-13/art-3/par-1: 第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1 - suppl-5049-13/art-3/par-1: 第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1 - suppl-5049-13/art-3/par-1: 第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2 - suppl-5049-13/art-3/par-1: 第八十一条の三十八第一項 → 所得税法施行規則 第八十一条の三十八第一項 (Article 81-38, paragraph (1)), art-81-38/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-38/par-1 · https://japanlaw.org/l/340M50000040011/art-81-38/par-1 - suppl-5049-13/art-3/par-1: 年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条 → e-Gov law 502AC0000000040, 第二条 (Article 2), art-2 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第一項（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-5049-13/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-2/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-20261027T143811-124, 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-20261027T143811-124, 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