# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Article 4)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第四条 (Article 4)（有価証券に準ずるものの範囲） — address `art-4`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-4
- e-Gov law ID: 340CO0000000096 — 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.

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### 第四条（有価証券に準ずるものの範囲） — Scope of Things Equivalent to Securities
<sup>caption: machine translation, not official</sup>
<sup>art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-4</sup>

  **第一項**  法第二条第一項第十七号（定義）に規定する政令で定める有価証券は、次に掲げるものとする。
  <sup>art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-4/par-1</sup>
  Securities specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xvii) (Definitions) of the Act are the following:
  <sup>machine translation, not official</sup>

    **一**  金融商品取引法第二条第一項第一号から第十五号まで（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十六号に掲げる有価証券の性質を有するものを除く。）に表示されるべき権利（これらの有価証券が発行されていないものに限るものとし、資金決済に関する法律（平成二十一年法律第五十九号）第二条第九項（定義）に規定する特定信託受益権を除く。）
    <sup>art-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-4/par-1/item-1</sup>
    Rights to be represented on the Securities listed in Article 2, paragraph (1), items (i) through (xv) (Definitions) of the Financial Instruments and Exchange Act and on the Securities listed in item (xvii) of that paragraph (excluding those having the nature of the Securities listed in item (xvi) of that paragraph) (limited to those for which those Securities have not been issued, and excluding specified trust beneficial interests prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act (Act No. 59 of 2009));
    <sup>machine translation, not official</sup>

    **二**  合名会社、合資会社又は合同会社の社員の持分、法人税法（昭和四十年法律第三十四号）第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分
    <sup>art-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-4/par-1/item-2</sup>
    Equity interests of members of a general partnership company, limited partnership company, or limited liability company, equity interests of cooperative members or members of a cooperative, etc. prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965), and other equity interests of investors in a corporation;
    <sup>machine translation, not official</sup>

    **三**  株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項（定義）に規定する投資主をいう。）となる権利、優先出資者（協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第十三条第一項（優先出資者となる時期等）の優先出資者をいう。）となる権利、特定社員（資産の流動化に関する法律（平成十年法律第百五号）第二条第五項（定義）に規定する特定社員をいう。）又は優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利その他法人の出資者となる権利
    <sup>art-4/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-4/par-1/item-3</sup>
    The right to become a shareholder or a unitholder (meaning a unitholder prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations), the right to become a preferred equity investor (meaning a preferred equity investor in Article 13, paragraph (1) (Time of Becoming a Preferred Equity Investor, etc.) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993)), the right to become a specified member (meaning a specified member prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998)) or a preferred equity member (meaning a preferred equity member prescribed in Article 26 (Members) of that Act), and other rights to become an investor in a corporation.
    <sup>machine translation, not official</sup>

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## Cites
- art-4/par-1: 法第二条第一項第十七号 → 所得税法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-17 (e-Gov law ID 340AC0000000033)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-1 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-10 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 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/en/financial-instruments-and-exchange-act/art-2/par-1/item-11 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-12 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-13 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-14 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-2 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-3 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-4 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-5 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-6 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-7 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-8 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-9 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 同項第十七号 → 金融商品取引法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-17 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 同項第十六号 → 金融商品取引法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-16 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 資金決済に関する法律（平成二十一年法律第五十九号）第二条第九項 → 資金決済に関する法律 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/en/payment-services-act/art-2/par-9 (e-Gov law ID 421AC0000000059)
- art-4/par-1/item-2: 法人税法（昭和四十年法律第三十四号）第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-7 (e-Gov law ID 340AC0000000034)
- art-4/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十六項 → e-Gov law 326AC0100000198, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- art-4/par-1/item-3: 協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第十三条第一項 → e-Gov law 405AC0000000044, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-4/par-1/item-3: 資産の流動化に関する法律（平成十年法律第百五号）第二条第五項 → e-Gov law 410AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-4/par-1/item-3: 同法第二十六条 → e-Gov law 410AC0000000105, 第二十六条 (Article 26), art-26 — not held in this collection

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第二条第一項（有価証券に準ずるものの範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-2/par-1
- 所得税法施行令 附則第二条第二項（有価証券に準ずるものの範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-2/par-2
- 所得税法施行令 附則第二条第一項（有価証券に準ずるものの範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-2/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-002, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-002, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06