# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-4. 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)（合併等により取得した株式の取得価額に関する経過規定） — address `suppl-3422-105/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-3422-105/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. --- ### 第四条（合併等により取得した株式の取得価額に関する経過規定） — Transitional Provisions Concerning the Acquisition Price of Shares Acquired through Merger, etc. caption: machine translation, not official suppl-3422-105/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-4 **第一項** 新令第百十四条（合併により取得した株式の取得価額）及び第百十六条（解散により残余財産の分配を受けた場合の株式の取得価額）の規定は、法人税法の一部を改正する法律（昭和四十二年法律第二十一号）の施行の日以後に合併し又は解散した法人から金銭その他の資産を取得する場合について適用し、同日前に合併し又は解散した法人から金銭その他の資産を取得する場合については、なお従前の例による。 suppl-3422-105/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-4/par-1 The provisions of Article 114 (Acquisition Price of Shares Acquired through a Merger) and Article 116 (Acquisition Price of Shares Where a Distribution of Residual Assets Is Received upon Dissolution) of the New Order apply where money or other assets are acquired from a corporation that merged or was dissolved on or after the date of enforcement of the Act Partially Amending the Corporation Tax Act (Act No. 21 of 1967), and where money or other assets are acquired from a corporation that merged or was dissolved before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3422-105/art-4/par-1: 新令第百十四条 → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114 - suppl-3422-105/art-4/par-1: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-116 --- ## 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-20261106T173921-095, 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