# 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-5069-14/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)（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — address `suppl-5069-14/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-5069-14/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14/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（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc. caption: machine translation, not official suppl-5069-14/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-3 **第一項** 新規則第十六条の二（第一項第四号に係る部分に限る。）の規定は、この省令の施行の日（以下「施行日」という。）以後に提出する所得税法第十一条第三項の申告書について適用し、施行日前に提出した所得税法等の一部を改正する法律（令和六年法律第八号。以下「改正法」という。）第一条の規定による改正前の所得税法第十一条第三項の申告書については、なお従前の例による。 suppl-5069-14/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-3/par-1 The provisions of Article 16-2 (limited to the part pertaining to paragraph (1), item (iv)) of the New Regulation apply to a return under Article 11, paragraph (3) of the Income Tax Act submitted 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 a return under Article 11, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "Amending Act") that was submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-5069-14/art-3/par-1: 新規則第十六条の二 → 所得税法施行規則 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2 - suppl-5069-14/art-3/par-1: 第一項第四号 → 所得税法施行規則 第十六条の二第一項第四号 (Article 16-2, paragraph (1), item (iv)), art-16-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-4 - suppl-5069-14/art-3/par-1: 所得税法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 · https://japanlaw.org/l/340AC0000000033/art-11/par-3 - suppl-5069-14/art-3/par-1: 所得税法等の一部を改正する法律（令和六年法律第八号。以下「改正法」という。）第一条 → e-Gov law 506AC0000000008, 第一条 (Article 1), art-1 — not held in this collection --- ## 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-20261027T143811-125, 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