# 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-4181-10/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)（非永住者に関する経過措置） — address `suppl-4181-10/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-4181-10/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（非永住者に関する経過措置） — Transitional Measures for Non-Permanent Residents caption: machine translation, not official suppl-4181-10/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-3 **第一項** 新所得税法第二条第一項第四号の規定は、この法律の施行の日（以下「施行日」という。）以後の新所得税法第七条第一項第一号から第三号までに定める所得について適用し、施行日前の第一条の規定による改正前の所得税法（以下附則第二十二条までにおいて「旧所得税法」という。）第七条第一項第一号から第三号までに定める所得については、なお従前の例による。 suppl-4181-10/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-3/par-1 The provisions of Article 2, paragraph (1), item (iv) of the New Income Tax Act apply to the income specified in Article 7, paragraph (1), items (i) through (iii) of the New Income Tax Act on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the income specified in Article 7, paragraph (1), items (i) through (iii) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Income Tax Act" up to Article 22 of the Supplementary Provisions) before the Effective Date. machine translation, not official --- ## Cites - suppl-4181-10/art-3/par-1: 新所得税法第二条第一項第四号 → 所得税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-4 - suppl-4181-10/art-3/par-1: 新所得税法第七条第一項第一号から第三号まで → 所得税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-1 - suppl-4181-10/art-3/par-1: 新所得税法第七条第一項第一号から第三号まで → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 - suppl-4181-10/art-3/par-1: 新所得税法第七条第一項第一号から第三号まで → 所得税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-3 - suppl-4181-10/art-3/par-1: 附則第二十二条 → 所得税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4181-10/art-22 — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-22 --- ## 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-20260918T180319-097, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05