# 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-5021-8/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)（控除対象扶養親族の定義及び扶養控除に関する経過措置） — address `suppl-5021-8/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-5021-8/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（控除対象扶養親族の定義及び扶養控除に関する経過措置） — Transitional Measures Concerning the Definition of Claimable Dependent and Deduction for Dependents caption: machine translation, not official suppl-5021-8/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3 **第一項** 新所得税法第二条第一項（第三十四号の二に係る部分に限る。）並びに第四編第二章第一節、第百九十条及び別表第二から別表第四まで（所得税法第百八十五条第一項第一号に規定する国外居住親族に係る部分に限る。）並びに第二百三条の三（同条第一号ホに規定する国外居住親族に係る部分に限る。）並びに所得税法第八十四条の規定は、令和五年分以後の所得税又は同年一月一日以後に支払を受けるべき同法第百八十三条第一項に規定する給与等（以下附則第十三条までにおいて「給与等」という。）若しくは同法第二百三条の二に規定する公的年金等（以下この条及び附則第九条において「公的年金等」という。）について適用し、令和四年分以前の所得税又は同日前に支払を受けるべき給与等若しくは公的年金等については、なお従前の例による。 suppl-5021-8/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3/par-1 The provisions of Article 2, paragraph (1) of the New Income Tax Act (limited to the part concerning item (xxxiv)-2), Part IV, Chapter II, Section 1, Article 190 and Appended Tables 2 through 4 of the New Income Tax Act (limited to the parts concerning a relative residing outside Japan prescribed in Article 185, paragraph (1), item (i) of the Income Tax Act), Article 203-3 of the New Income Tax Act (limited to the part concerning a relative residing outside Japan prescribed in item (i), (e) of that Article), and Article 84 of the Income Tax Act apply to income tax for tax year 2023 and subsequent tax years or to salary or other wages prescribed in Article 183, paragraph (1) of that Act (hereinafter referred to as "salary or other wages" in the provisions up to Article 13 of the Supplementary Provisions) or public pensions or retirement packages prescribed in Article 203-2 of that Act (hereinafter referred to as "public pensions or retirement packages" in this Article and Article 9 of the Supplementary Provisions) to be received on or after January 1 of that year, and the provisions then in force continue to govern income tax for tax year 2022 and earlier tax years or salary or other wages or public pensions or retirement packages to be received before that date. machine translation, not official --- ## Cites - suppl-5021-8/art-3/par-1: 新所得税法第二条第一項 → 所得税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-2/par-1 - suppl-5021-8/art-3/par-1: 第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 - suppl-5021-8/art-3/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 - suppl-5021-8/art-3/par-1: 別表第二から別表第四まで → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 - suppl-5021-8/art-3/par-1: 別表第二から別表第四まで → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 - suppl-5021-8/art-3/par-1: 別表第二から別表第四まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4 - suppl-5021-8/art-3/par-1: 所得税法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 - suppl-5021-8/art-3/par-1: 第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/ja/income-tax-act/art-203-3 - suppl-5021-8/art-3/par-1: 同条第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1 - suppl-5021-8/art-3/par-1: 所得税法第八十四条 → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act/art-84 - suppl-5021-8/art-3/par-1: 同法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 - suppl-5021-8/art-3/par-1: 附則第十三条 → 所得税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5021-8/art-13 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-13 - suppl-5021-8/art-3/par-1: 同法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 - suppl-5021-8/art-3/par-1: この条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-8/art-3 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3 - suppl-5021-8/art-3/par-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5021-8/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-6 - 所得税法 附則第三条第一項（控除対象扶養親族の定義及び扶養控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3/par-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-20260918T180319-128, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-002, translated 2026-09-19 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05