# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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)（特定扶養親族に係る扶養控除の特例に関する経過措置） — address `suppl-4051-68/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-68/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（特定扶養親族に係る扶養控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Dependents Pertaining to Specified Dependent Relatives caption: machine translation, not official suppl-4051-68/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3 **第一項** 新法第四十一条の十六第一項の規定は、平成五年分以後の所得税について適用し、平成四年分以前の所得税については、なお従前の例による。 suppl-4051-68/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3/par-1 The provisions of Article 41-16, paragraph (1) of the New Act apply to income tax for 1993 and subsequent years, and with regard to income tax for 1992 and earlier years, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十一条の十六第二項の規定により読み替えられた所得税法（昭和四十年法律第三十三号）第百九十条の規定は、その年最後に同条に規定する給与等の支払をする日がこの法律の施行の日（以下「施行日」という。）以後である場合について適用し、その年最後に当該給与等の支払をする日が施行日前である場合については、なお従前の例による。 suppl-4051-68/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3/par-2 The provisions of Article 190 of the Income Tax Act (Act No. 33 of 1965) as read with the replacement of terms pursuant to the provisions of Article 41-16, paragraph (2) of the New Act apply to the case where the day on which salary, etc. prescribed in that Article is last paid in the year falls 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 case where the day on which that salary, etc. is last paid in the year falls before the Effective Date. machine translation, not official **第三項** 新法第四十一条の十六第二項の規定により読み替えられた所得税法第二百三条の三の規定は、施行日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、施行日前に支払うべき当該公的年金等については、なお従前の例による。 suppl-4051-68/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3/par-3 The provisions of Article 203-3 of the Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-16, paragraph (2) of the New Act apply to public pensions, etc. prescribed in Article 203-2 of that Act that are to be paid on or after the Effective Date, and the provisions then in force continue to govern those public pensions, etc. that were to be paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4051-68/art-3/par-2: 所得税法（昭和四十年法律第三十三号）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 · https://japanlaw.org/l/340AC0000000033/art-190 - suppl-4051-68/art-3/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-203-2 - suppl-4051-68/art-3/par-3: 所得税法第二百三条の三 → 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 · https://japanlaw.org/l/340AC0000000033/art-203-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-365, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07