# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, 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 (Supplementary Provisions, Article 4)（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過規定） — address `suppl-3402-96/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/suppl-3402-96/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
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They are never merged and never substituted for one another.

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### 第四条（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過規定） — Transitional Provisions Concerning the Scope of Transfers of Securities Similar to Transfers of Business, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3402-96/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-4</sup>

**第一項**  施行日前にした改正前の所得税法施行規則（以下「旧令」という。）第四条の五第二項第一号（事業等の譲渡に類似する有価証券の譲渡の範囲）に掲げる譲渡は、新令第二十八条第一項第二号（事業等の譲渡に類似する有価証券の譲渡の範囲）の譲渡に含まれないものとする。
<sup>suppl-3402-96/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-4/par-1</sup>
A transfer listed in Article 4-5, paragraph (2), item (i) (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that was made before the Effective Date is not to be included in the transfers referred to in Article 28, paragraph (1), item (ii) (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the New Order.
<sup>machine translation, not official</sup>

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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-20261106T173921-093, 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