# 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-3602-124/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)（国内にある資産の所得等に関する経過措置） — address `suppl-3602-124/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-3602-124/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（国内にある資産の所得等に関する経過措置） — Transitional Measures Concerning Income from Assets in Japan, etc. caption: machine translation, not official suppl-3602-124/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-4 **第一項** 新令第二百八十条第二項第二号（改正法第一条の規定による改正後の租税特別措置法（以下「新措置法」という。）第三十七条の十第一項第三号に掲げる所得に係る部分に限る。）の規定は、施行日以後に行われる新措置法第三十七条の十第一項第三号に規定する公社債の譲渡に係る所得が同号に掲げる所得に該当する場合の施行日以後に行われる当該公社債の譲渡に係る所得について適用し、施行日前に行われた当該公社債の譲渡に係る所得については、なお従前の例による。 suppl-3602-124/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-4/par-1 The provisions of Article 280, paragraph (2), item (ii) of the New Order (limited to the part pertaining to the income listed in Article 37-10, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Measures Act")) apply, where income pertaining to the transfer, made on or after the Effective Date, of public and corporate bonds prescribed in Article 37-10, paragraph (1), item (iii) of the New Measures Act falls under the income listed in that item, to the income pertaining to the transfer of those public and corporate bonds made on or after the Effective Date, and the provisions then in force continue to govern the income pertaining to the transfer of those public and corporate bonds made before the Effective Date. machine translation, not official --- ## Cites - suppl-3602-124/art-4/par-1: 新令第二百八十条第二項第二号 → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2/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-20261106T173921-102, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-105, 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