# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3)
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- 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)（給与等の支払者による証明等に関する経過措置） — address `suppl-5059-12/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-5059-12/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5059-12/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.
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### 第三条（給与等の支払者による証明等に関する経過措置） — Transitional Measures Concerning Certification, etc. by Payers of a Salary or Other Wage
caption: machine translation, not official
suppl-5059-12/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-3
**第一項** 新規則第三十六条の五第一項の規定は、この省令の施行の日（以下「施行日」という。）以後にされる同項に規定する申出に基づき同項の証明が行われる場合について適用し、施行日前にされた改正前の所得税法施行規則（以下「旧規則」という。）第三十六条の五第一項に規定する書面による申出に基づき同項の書面による証明が行われた場合については、なお従前の例による。
suppl-5059-12/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-3/par-1
The provisions of Article 36-5, paragraph (1) of the New Regulation apply to cases where a certification under that paragraph is made based on a request prescribed in that paragraph made 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 cases where a certification in writing under Article 36-5, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") was made based on a request in writing prescribed in that paragraph that was made before the Effective Date.
machine translation, not official
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## 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