# 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-3592-57/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)（個人年金保険契約等の対象となる契約の範囲に関する経過措置） — address `suppl-3592-57/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-3592-57/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（個人年金保険契約等の対象となる契約の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Contracts Subject to Individual Annuity Insurance Policies, etc. caption: machine translation, not official suppl-3592-57/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4 **第一項** 昭和五十九年十二月三十一日までに締結された所得税法等の一部を改正する法律（昭和五十九年法律第五号。以下「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第七十六条第三項第一号から第三号まで（生命保険契約等の定義）に掲げる契約に係る新令第二百十一条（個人年金保険契約等の対象となる契約の範囲）の規定の適用については、同年分及び昭和六十年分の所得税に限り、同条第一号中「次に掲げる要件」とあるのは「イからハまでに掲げる要件」と、「であり、かつ、当該契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと」とあるのは「であること」と、同条第二号中「前号イからニまで」とあるのは「所得税法施行令の一部を改正する政令（昭和五十九年政令第五十七号。以下この条において「昭和五十九年改正政令」という。）附則第四条（個人年金保険契約等の対象となる契約の範囲に関する経過措置）の規定により読み替えられた前号イからハまで」と、同条第三号及び第四号ロ中「第一号イからニまで」とあるのは「昭和五十九年改正政令附則第四条の規定により読み替えられた第一号イからハまで」とする。 suppl-3592-57/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4/par-1 With regard to the application of Article 211 (Scope of Contracts Subject to Individual Annuity Insurance Policies, etc.) of the New Order to the contracts listed in Article 76, paragraph (3), items (i) through (iii) (Definition of Life Insurance Contracts, etc.) of the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 1984; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that were concluded by December 31, 1984, only for the income tax for that year and for 1985, the phrase "the following requirements" in Article 211, item (i) of the New Order is deemed to be replaced with "the requirements listed in (a) through (c)", the phrase "it is so, and there is no provision for paying in a lump sum a portion of the annuity payable under the contract (in the case of a contract with a provision that the annuity is to be paid even if the annuity recipient dies within a certain period from the payment start date of the annuity, the annuity payable within that certain period)" is deemed to be replaced with "it is so", the phrase "(a) through (d) of the preceding item" in Article 211, item (ii) of the New Order is deemed to be replaced with "(a) through (c) of the preceding item as replaced pursuant to the provisions of Article 4 (Transitional Measures Concerning the Scope of Contracts Subject to Individual Annuity Insurance Policies, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 57 of 1984; hereinafter referred to in this Article as the "1984 Amending Cabinet Order")", and the phrase "item (i), (a) through (d)" in Article 211, item (iii) and item (iv), (b) of the New Order is deemed to be replaced with "item (i), (a) through (c) as replaced pursuant to the provisions of Article 4 of the Supplementary Provisions of the 1984 Amending Cabinet Order". machine translation, not official --- ## Cites - suppl-3592-57/art-4/par-1: 第七十六条第三項第一号から第三号まで → 所得税法 第七十六条第三項第一号 (Article 76, paragraph (3), item (i)), art-76/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-76/par-3/item-1 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-4/par-1: 第七十六条第三項第一号から第三号まで → 所得税法 第七十六条第三項第二号 (Article 76, paragraph (3), item (ii)), art-76/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-76/par-3/item-2 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-4/par-1: 第七十六条第三項第一号から第三号まで → 所得税法 第七十六条第三項第三号 (Article 76, paragraph (3), item (iii)), art-76/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3/item-3 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-4/par-1: 新令第二百十一条 → 所得税法施行令 第二百十一条 (Article 211), art-211 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211 - suppl-3592-57/art-4/par-1: 同条第一号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1 - suppl-3592-57/art-4/par-1: 同条第二号 → 所得税法施行令 第二百十一条第一項第二号 (Article 211, paragraph (1), item (ii)), art-211/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-2 - suppl-3592-57/art-4/par-1: 所得税法施行令の一部を改正する政令（昭和五十九年政令第五十七号。以下この条において「昭和五十九年改正政令」という。）附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-3592-57/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4 - suppl-3592-57/art-4/par-1: 同条第三号 → 所得税法施行令 第二百十一条第一項第三号 (Article 211, paragraph (1), item (iii)), art-211/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-3 - suppl-3592-57/art-4/par-1: 第四号 → 所得税法施行令 第二百十一条第一項第四号 (Article 211, paragraph (1), item (iv)), art-211/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-4 ## 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（個人年金保険契約等の対象となる契約の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4/par-1 --- ## 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-20261106T163957-130, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-130, 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