# 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-3532-77/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)（たな卸資産の評価及び減価償却資産の償却に関する経過措置） — address `suppl-3532-77/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-3532-77/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（たな卸資産の評価及び減価償却資産の償却に関する経過措置） — Transitional Measures Concerning the Valuation of Inventory Assets and the Depreciation of Depreciable Assets caption: machine translation, not official suppl-3532-77/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3532-77/art-4 **第一項** 新令第九十九条の二（たな卸資産の特別な評価の方法）（同条第一項の承認に係る部分に限る。）及び第百二十条の二（減価償却資産の特別な償却の方法）（同条第一項の承認に係る部分に限る。）の規定は、個人が昭和五十三年七月一日以後に新令第九十九条の二第一項又は第百二十条の二第一項の承認を受けるため申請書を提出する場合について適用し、個人が同日前にこれらの申請書を提出する場合については、なお従前の例による。 suppl-3532-77/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-1 The provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) and Article 120-2 (Special Methods of Depreciation of Depreciable Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) of the New Order apply to cases where an individual submits a written application for obtaining the approval under Article 99-2, paragraph (1) or Article 120-2, paragraph (1) of the New Order on or after July 1, 1978, and the provisions then in force continue to govern cases where an individual submits those written applications before that date. machine translation, not official **第二項** 改正前の所得税法施行令第九十九条の二（たな卸資産の特別な評価の方法）又は第百二十条の二（減価償却資産の特別な償却の方法）の規定によりされた国税局長の承認は、新令第九十九条の二又は第百二十条の二の規定によつてされた税務署長の承認とみなす。 suppl-3532-77/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-2 The approval of the regional commissioner given under the provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) or Article 120-2 (Special Methods of Depreciation of Depreciable Assets) of the Order for Enforcement of the Income Tax Act before amendment is deemed to be the approval of the district director given under the provisions of Article 99-2 or Article 120-2 of the New Order. machine translation, not official --- ## Cites - suppl-3532-77/art-4/par-1: 新令第九十九条の二 → 所得税法施行令 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2 - suppl-3532-77/art-4/par-1: 同条第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1 - suppl-3532-77/art-4/par-1: 第百二十条の二 → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2 - suppl-3532-77/art-4/par-1: 同条第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1 - suppl-3532-77/art-4/par-2: 新令第九十九条の二 → 所得税法施行令 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2 - suppl-3532-77/art-4/par-2: 第百二十条の二 → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2 --- ## 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-20261106T173921-101, 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