# 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-4122-144/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)（有価証券の取得価額に関する経過措置） — address `suppl-4122-144/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-4122-144/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（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities caption: machine translation, not official suppl-4122-144/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-144/art-4 **第一項** 新令第百九条第一項（有価証券の取得価額）の規定は、施行日以後に取得をする同項に規定する有価証券について適用し、施行日前に取得をした改正前の所得税法施行令（以下「旧令」という。）第百九条第一項（有価証券の取得価額）に規定する有価証券については、なお従前の例による。 suppl-4122-144/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-144/art-4/par-1 The provisions of Article 109, paragraph (1) (Acquisition Price of Securities) of the New Order apply to Securities prescribed in that paragraph that are acquired on or after the Effective Date, and the provisions then in force continue to govern Securities prescribed in Article 109, paragraph (1) (Acquisition Price of Securities) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that were acquired before the Effective Date. machine translation, not official **第二項** 新令第百十一条（増資により取得した株式の取得価額）の規定は、施行日以後に同条の取得をする場合について適用し、施行日前に旧令第百十一条（増資により取得した株式の取得価額）の取得をした場合については、なお従前の例による。 suppl-4122-144/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-144/art-4/par-2 The provisions of Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the New Order apply to cases where the acquisition referred to in that Article is made on or after the Effective Date, and the provisions then in force continue to govern cases where the acquisition referred to in Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the Former Order was made before the Effective Date. machine translation, not official **第三項** 新令第百十五条第三項及び第四項（減資等があつた場合の株式等の取得価額）の規定は、施行日以後に同条第三項の収益の分配を受ける場合又は同条第四項の一部の解約をする場合について適用する。 suppl-4122-144/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-144/art-4/par-3 The provisions of Article 115, paragraphs (3) and (4) (Acquisition Price of Shares or Similar Interests in the Case of a Capital Reduction, etc.) of the New Order apply to cases where distributions of proceeds referred to in paragraph (3) of that Article are received, or where a partial cancellation referred to in paragraph (4) of that Article is effected, on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4122-144/art-4/par-1: 新令第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-109/par-1 - suppl-4122-144/art-4/par-2: 新令第百十一条 → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-111 --- ## 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-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-115, 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