# 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-3632-71/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)（余命年数表に関する経過措置） — address `suppl-3632-71/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-3632-71/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（余命年数表に関する経過措置） — Transitional Measures Concerning the Table of Life Expectancy caption: machine translation, not official suppl-3632-71/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-71/art-4 **第一項** 新令別表は、施行日以後に支給を開始する新令第八十二条の三第一項第一号ロ（適格退職年金の額から控除する金額）に掲げる退職年金（新令第百八十三条第一項第二号イ（２）（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）の規定により新令第八十二条の三第二項の規定に準じて計算する同号イ（２）に掲げる年金を含む。以下この条において同じ。）について適用し、施行日前に支給を開始した退職年金については、なお従前の例による。 suppl-3632-71/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-71/art-4/par-1 The Appended Table of the New Order applies to the retirement pensions listed in Article 82-3, paragraph (1), item (i), (b) (Amount to Be Deducted from the Amount of Qualified Retirement Pension) of the New Order for which payment begins on or after the Effective Date (including the annuities listed in Article 183, paragraph (1), item (ii), (a)(2) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.) of the New Order that are calculated in accordance with the provisions of Article 82-3, paragraph (2) of the New Order pursuant to the provisions of Article 183, paragraph (1), item (ii), (a)(2) of the New Order; the same applies hereinafter in this Article), and for the retirement pensions for which payment began before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3632-71/art-4/par-1: 新令第八十二条の三第一項第一号 → 所得税法施行令 第八十二条の三第一項第一号 (Article 82-3, paragraph (1), item (i)), art-82-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-3/par-1/item-1 - suppl-3632-71/art-4/par-1: 新令第百八十三条第一項第二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-1/item-2 - suppl-3632-71/art-4/par-1: 新令第八十二条の三第二項 → 所得税法施行令 第八十二条の三第二項 (Article 82-3, paragraph (2)), art-82-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-3/par-2 - suppl-3632-71/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-3632-71/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-71/art-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（余命年数表に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-71/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-20261106T163957-135, 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