# 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-3542-69/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)（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措置） — address `suppl-3542-69/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-3542-69/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（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措置） — Transitional Measures Concerning the Scope of Transfers of Securities Similar to Transfers of Business, etc. caption: machine translation, not official suppl-3542-69/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-4 **第一項** 昭和五十四年分の所得税に係る所得税法第九条第一項第十一号ハ（非課税所得）に規定する政令で定める有価証券の譲渡は、次の各号に掲げる株式又は出資の譲渡とする。 suppl-3542-69/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1 The transfer of Securities specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xi), (c) (Nontaxable Income) of the Income Tax Act, with regard to income tax for 1979, is to be the transfer of shares or equity interests listed in the following items: machine translation, not official **一** 昭和五十四年分の所得税法第九条第一項第十一号ハに掲げる所得につき、旧令第二十八条（事業等の譲渡に類似する有価証券の譲渡の範囲）の規定を適用した場合において同条第一項各号に掲げる要件に該当するときの昭和五十四年における同項第二号の株式又は出資の譲渡 suppl-3542-69/art-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-1 where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the Former Order is applied and the requirements listed in the items of paragraph (1) of that Article are met, the transfer in 1979 of the shares or equity interests under item (ii) of that paragraph; machine translation, not official **二** 昭和五十四年分の所得税法第九条第一項第十一号ハに掲げる所得につき、新令第二十八条の規定を適用した場合において同条第一項第一号に掲げる要件及び同項第二号に掲げる要件（同号中「その年において」とあるのは「その年（昭和五十四年四月一日から同年十二月三十一日までの間に限る。）において」であるものとした場合における当該要件とする。）に該当するときの昭和五十四年における同号の株式又は出資の譲渡（前号に掲げる株式又は出資の譲渡に該当する株式又は出資の譲渡を除く。） suppl-3542-69/art-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-2 where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 of the New Order is applied and the requirements listed in Article 28, paragraph (1), item (i) of the New Order and the requirements listed in item (ii) of that paragraph (meaning those requirements on the assumption that the phrase "in that year" in that item is "in that year (limited to the period from April 1, 1979 through December 31 of that year)") are met, the transfer in 1979 of the shares or equity interests under that item (excluding a transfer of shares or equity interests that falls under the transfer of shares or equity interests listed in the preceding item). machine translation, not official --- ## Cites - suppl-3542-69/art-4/par-1: 所得税法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - suppl-3542-69/art-4/par-1/item-1: 所得税法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - suppl-3542-69/art-4/par-1/item-2: 所得税法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - suppl-3542-69/art-4/par-1/item-2: 新令第二十八条 → 所得税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-28 - suppl-3542-69/art-4/par-1/item-2: 前号 → 所得税法施行令 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3542-69/art-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項第二号（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-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-20261106T173921-097, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-102, 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