# 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)（寄附金控除に関する経過措置） — address `suppl-5061-8/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-5061-8/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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（寄附金控除に関する経過措置） — Transitional Measures Concerning Donation Deduction caption: machine translation, not official suppl-5061-8/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3 **第一項** suppl-5061-8/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3/par-1 **第二項** 前項の規定の適用がある場合における第十三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四条の五及び第四十一条の十八から第四十一条の十八の三までの規定の適用については、新租税特別措置法第四条の五第二項中「特定寄附金（」とあるのは「特定寄附金（所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（第九項において「旧所得税法」という。）第七十八条第三項の規定又は」と、同条第九項中「規定並びに」とあるのは「規定、旧所得税法第七十八条第三項の規定並びに」と、「同法」とあるのは「所得税法」と、「除く」と、」とあるのは「除く」と、旧所得税法第七十八条第三項中「支出した金銭」とあるのは「支出した金銭（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額に相当する部分を除く。）」と、」と、新租税特別措置法第四十一条の十八第二項中「及び前項」とあるのは「及び所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定又は前項」と、新租税特別措置法第四十一条の十八の二第二項中「及び前条第一項」とあるのは「及び所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定又は前条第一項」と、新租税特別措置法第四十一条の十八の三第一項中「第四十一条の十八第一項又は」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定又は第四十一条の十八第一項若しくは」とする。 suppl-5061-8/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3/par-2 For the purpose of applying the provisions of Article 4-5 and Articles 41-18 through 41-18-3 of the Act on Special Measures Concerning Taxation as amended by Article 13 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding paragraph apply, the phrase "specified donation (" in Article 4-5, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "specified donation (the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) (referred to as the "Former Income Tax Act" in paragraph (9)), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or", the phrase "provisions and" in paragraph (9) of that Article is deemed to be replaced with "provisions, the provisions of Article 78, paragraph (3) of the Former Income Tax Act, and", the phrase "that Act" is deemed to be replaced with "the Income Tax Act", and the phrase 'excluding", and' is deemed to be replaced with 'excluding", and the phrase "money expended" in Article 78, paragraph (3) of the Former Income Tax Act is deemed to be replaced with "money expended (excluding the portion equivalent to the amount of interest and similar income prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied)", and', the phrase "and the preceding paragraph" in Article 41-18, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or the preceding paragraph", the phrase "and paragraph (1) of the preceding Article" in Article 41-18-2, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or paragraph (1) of the preceding Article", and the phrase "Article 41-18, paragraph (1) or" in Article 41-18-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or Article 41-18, paragraph (1) or". machine translation, not official --- ## Cites - suppl-5061-8/art-3/par-2: 同法第一条 → e-Gov law 506AC0000000008, 第一条 (Article 1), art-1 — not held in this collection - suppl-5061-8/art-3/par-2: 第四条の五 → 租税特別措置法 第四条の五 (Article 4-5), art-4-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5 · https://japanlaw.org/l/332AC0000000026/art-4-5 - suppl-5061-8/art-3/par-2: 第四十一条の十八から第四十一条の十八の三まで → 租税特別措置法 第四十一条の十八の二 (Article 41-18-2), art-41-18-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2 - suppl-5061-8/art-3/par-2: 前項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5061-8/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3/par-1 - suppl-5061-8/art-3/par-2: 新租税特別措置法第四条の五第二項 → 租税特別措置法 第四条の五第二項 (Article 4-5, paragraph (2)), art-4-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-2 - suppl-5061-8/art-3/par-2: 新租税特別措置法第四十一条の十八の二第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2 - suppl-5061-8/art-3/par-2: 第九項 → 租税特別措置法 第四条の五第九項 (Article 4-5, paragraph (9)), art-4-5/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-9 - suppl-5061-8/art-3/par-2: 第四十一条の十八から第四十一条の十八の三まで → 租税特別措置法 第四十一条の十八 (Article 41-18), art-41-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18 · https://japanlaw.org/l/332AC0000000026/art-41-18 - suppl-5061-8/art-3/par-2: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1 - suppl-5061-8/art-3/par-2: 新租税特別措置法第四十一条の十八の三第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1 - suppl-5061-8/art-3/par-2: 第四十一条の十八から第四十一条の十八の三まで → 租税特別措置法 第四十一条の十八の三 (Article 41-18-3), art-41-18-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3 - suppl-5061-8/art-3/par-2: 新租税特別措置法第四十一条の十八第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2 - suppl-5061-8/art-3/par-2: 前項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第九号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-9/sub-1 - 租税特別措置法 附則第三条第二項（寄附金控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3/par-2 --- ## 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-20261007T211206-649, 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