# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4)

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- 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)（老人等の郵便貯金の利子所得の非課税制度の対象とされる老人等の範囲に関する経過措置） — address `suppl-4012-92/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-4012-92/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.

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### 第四条（老人等の郵便貯金の利子所得の非課税制度の対象とされる老人等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Elderly Persons or Similar Persons Covered by the Nontaxation System for Interest Income on Postal Savings of Elderly Persons or Similar Persons
<sup>caption: machine translation, not official</sup>
<sup>suppl-4012-92/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4012-92/art-4</sup>

**第一項**  新令第三十条の三（老人等の範囲）の規定は、施行日以後に預入をする郵便貯金について適用し、施行日前に預入をした郵便貯金については、なお従前の例による。
<sup>suppl-4012-92/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4012-92/art-4/par-1</sup>
The provisions of Article 30-3 (Scope of Elderly Persons or Similar Persons) of the New Order apply to postal savings deposited on or after the Effective Date, and the provisions then in force continue to govern postal savings deposited before the Effective Date.
<sup>machine translation, not official</sup>

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## 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-20261106T173921-109, 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