# 所得税法 / Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3421-20/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（昭和四十二年分の所得税の所得控除及び税額の計算に係る特例） — address `suppl-3421-20/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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（昭和四十二年分の所得税の所得控除及び税額の計算に係る特例） — Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967 caption: machine translation, not official suppl-3421-20/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3 **第一項** 昭和四十二年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 第二十八条第三項第一号（給与所得控除額） 六十八万円 六十七万円 八万円 七万円 第二十八条第三項第二号 六十八万円 六十七万円 八十八万円 八十七万円 二十万円 十九万円 第二十八条第三項第三号 八十八万円 八十七万円 二十二万円 二十一万円 第八十三条第一項（配偶者控除） 十五万円 十四万五千円 第八十四条第一項（扶養控除） 七万円 六万七千五百円 第八十六条第一項（基礎控除） 十五万円 十四万七千五百円 第九十条第二項（変動所得及び臨時所得の平均課税） 百万円以下 百万円未満 別表第二 所得税法の一部を改正する法律（昭和四十二年法律第二十号。以下「改正法」という。）附則別表第一 第百九十条第二号（年末調整） 別表第七の附表 改正法附則別表第五の附表 別表第七 改正法附則別表第五 第二百一条第一項（退職所得に係る源泉徴収税額） 別表第八 改正法附則別表第六 suppl-3421-20/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 With regard to income tax for 1967, the terms set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively. Article 28, paragraph (3), item (i) (Salary Income Deduction) 680,000 yen 670,000 yen 80,000 yen 70,000 yen Article 28, paragraph (3), item (ii) 680,000 yen 670,000 yen 880,000 yen 870,000 yen 200,000 yen 190,000 yen Article 28, paragraph (3), item (iii) 880,000 yen 870,000 yen 220,000 yen 210,000 yen Article 83, paragraph (1) (Spousal Deduction) 150,000 yen 145,000 yen Article 84, paragraph (1) (Deduction for Dependents) 70,000 yen 67,500 yen Article 86, paragraph (1) (Basic Personal Exemption) 150,000 yen 147,500 yen Article 90, paragraph (2) (Averaging Taxation for Fluctuating Income and Ad Hoc Income) 1,000,000 yen or less less than 1,000,000 yen Appended Table II Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 20 of 1967; hereinafter referred to as the "Amending Act") Article 190, item (ii) (Year-End Adjustment) the attached table to Appended Table VII the attached table to Appended Table V of the Supplementary Provisions of the Amending Act Appended Table VII Appended Table V of the Supplementary Provisions of the Amending Act Article 201, paragraph (1) (Amount of Tax to Be Withheld at Source on Retirement Income) Appended Table VIII Appended Table VI of the Supplementary Provisions of the Amending Act machine translation, not official **第二項** 昭和四十二年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第九十条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。 suppl-3421-20/art-3/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2 The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1967, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act, is to be the amount of tax set forth in the following items according to the category of tax amount set forth in each of those items: machine translation, not official **一** 課税総所得金額又は課税退職所得金額に係る所得税の額　当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額 suppl-3421-20/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2/item-1 the amount of income tax on taxable gross income or taxable retirement income: the amount of tax specified in Appended Table I of the Supplementary Provisions according to that taxable gross income or taxable retirement income; machine translation, not official **二** 課税山林所得金額に係る所得税の額　当該課税山林所得金額に応じ附則別表第二に定める税額 suppl-3421-20/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2/item-2 the amount of income tax on taxable timber income: the amount of tax specified in Appended Table II of the Supplementary Provisions according to that taxable timber income; machine translation, not official **三** 新法第九十条第一項第一号に掲げる税額　同号に規定する調整所得金額に応じ附則別表第一に定める税額 suppl-3421-20/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-2/item-3 the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act: the amount of tax specified in Appended Table I of the Supplementary Provisions according to the adjusted income prescribed in that item. machine translation, not official --- ## Cites - suppl-3421-20/art-3/par-1: 第二十八条第三項第一号 → 所得税法 第二十八条第三項第一号 (Article 28, paragraph (3), item (i)), art-28/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-1 - suppl-3421-20/art-3/par-1: 第二十八条第三項第二号 → 所得税法 第二十八条第三項第二号 (Article 28, paragraph (3), item (ii)), art-28/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-2 - suppl-3421-20/art-3/par-1: 第二十八条第三項第三号 → 所得税法 第二十八条第三項第三号 (Article 28, paragraph (3), item (iii)), art-28/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-28/par-3/item-3 - suppl-3421-20/art-3/par-1: 第八十三条第一項 → 所得税法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act/art-83/par-1 - suppl-3421-20/art-3/par-1: 第八十四条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act/art-84/par-1 - suppl-3421-20/art-3/par-1: 第八十六条第一項 → 所得税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act/art-86/par-1 - suppl-3421-20/art-3/par-1: 第九十条第二項 → 所得税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act/art-90/par-2 - suppl-3421-20/art-3/par-1: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 - suppl-3421-20/art-3/par-1: 所得税法の一部を改正する法律（昭和四十二年法律第二十号。以下「改正法」という。）附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3421-20/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 - suppl-3421-20/art-3/par-1: 第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 - suppl-3421-20/art-3/par-1: 改正法附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3421-20/appdx-5 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-5 - suppl-3421-20/art-3/par-1: 第二百一条第一項 → 所得税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1 - suppl-3421-20/art-3/par-1: 改正法附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3421-20/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-6 - suppl-3421-20/art-3/par-2: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 - suppl-3421-20/art-3/par-2/item-1: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3421-20/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 - suppl-3421-20/art-3/par-2/item-2: 附則別表第二 → 所得税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3421-20/appdx-2 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-2 - suppl-3421-20/art-3/par-2/item-3: 新法第九十条第一項第一号 → 所得税法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1/item-1 - suppl-3421-20/art-3/par-2/item-3: 附則別表第一 → 所得税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3421-20/appdx-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法 附則第十四条第二項（給与所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-14/par-2 - 所得税法 附則第十五条第一項（退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-15/par-1 - 所得税法 附則第二十条第一項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20/par-1 - 所得税法 附則第二十条第二項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-20/par-2 - 所得税法 附則別表第一（昭和４２年分の所得税の簡易税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-1 - 所得税法 附則別表第五（昭和４２年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-5 - 所得税法 附則第四条第二項（純損失の繰越控除及び繰戻しによる還付に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3431-21/art-4/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-049, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-008, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05