# 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-3432-95/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)（減価償却資産の償却の方法の選定に関する経過規定） — address `suppl-3432-95/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-3432-95/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（減価償却資産の償却の方法の選定に関する経過規定） — Transitional Provisions Concerning Selection of Depreciation Methods for Depreciable Assets caption: machine translation, not official suppl-3432-95/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-4 **第一項** 施行日において二以上の事業所を有する個人が、昭和四十三年分以後の所得税について、その有する新令第百二十条第一項第一号、第二号又は第四号（減価償却資産の償却の方法）に掲げる減価償却資産につき事業所ごとに異なる償却の方法を選定しようとする場合には、新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）中「その新たな償却の方法を採用しようとする年の三月十五日」とあるのは、「昭和四十三年六月三十日」として、同項の規定を適用する。 suppl-3432-95/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-4/par-1 Where an individual who has two or more offices as of the Effective Date intends, for income tax for 1968 and subsequent years, to select a different depreciation method for each office for the Depreciable Assets that the individual holds and that are listed in Article 120, paragraph (1), item (i), (ii) or (iv) (Depreciation Methods for Depreciable Assets) of the New Order, the provisions of Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order apply with the phrase "March 15 of the year in which the Resident intends to adopt the new depreciation method" in that paragraph deemed to be replaced with "June 30, 1968". machine translation, not official --- ## Cites - suppl-3432-95/art-4/par-1: 新令第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1 - suppl-3432-95/art-4/par-1: 第二号 → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-2 - suppl-3432-95/art-4/par-1: 第四号 → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-4 - suppl-3432-95/art-4/par-1: 新令第百二十四条第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-124/par-2 --- ## 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-20261106T173921-096, 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