# 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-4191-6/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)（合同運用信託等の定義に関する経過措置） — address `suppl-4191-6/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-4191-6/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（合同運用信託等の定義に関する経過措置） — Transitional Measures for the Definitions of Jointly Managed Trusts, etc. caption: machine translation, not official suppl-4191-6/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-3 **第一項** 新所得税法第二条第一項第十一号及び第十五号の三の規定は、附則第一条第七号に定める日（以下「信託法施行日」という。）以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、信託法の施行に伴う関係法律の整備等に関する法律（平成十八年法律第百九号）第三条第一項、第六条第一項、第十一条第二項、第十五条第二項、第二十六条第一項、第三十条第二項又は第五十六条第二項の規定により同法第三条第一項に規定する新法信託とされた信託（以下「新法信託」という。）を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。 suppl-4191-6/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-3/par-1 The provisions of Article 2, paragraph (1), items (xi) and (xv)-3 of the New Income Tax Act apply to trusts that take effect on or after the date specified in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Trust Act") (for a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including a trust that has become a new-law trust prescribed in Article 3, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to the provisions of Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) of that Act (hereinafter referred to as a "new-law trust")), and the provisions then in force continue to govern trusts that took effect before the Effective Date of the Trust Act (including, for a trust created by will, one for which the will was made before the Effective Date of the Trust Act, and excluding new-law trusts). machine translation, not official --- ## Cites - suppl-4191-6/art-3/par-1: 新所得税法第二条第一項第十一号 → 所得税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-11 - suppl-4191-6/art-3/par-1: 第十五号の三 → 所得税法 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-3 - suppl-4191-6/art-3/par-1: 附則第一条第七号 → 所得税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4191-6/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-1/par-1/item-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第七号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-1 --- ## 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-20260918T180319-100, 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