# 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-4132-136/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)（株式の取得価額に関する経過措置） — address `suppl-4132-136/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-4132-136/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（株式の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares caption: machine translation, not official suppl-4132-136/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-4 **第一項** 新令第百五条、第百十一条から第百十四条まで及び第百十七条（株式の取得価額）の規定は、平成十三年四月一日以後に新令第百十一条から第百十四条までの規定に規定する事実が生じた場合について適用し、同日前に改正前の所得税法施行令第百十一条から第百十六条まで（株式の取得価額）の規定に規定する事実が生じた場合については、なお従前の例による。 suppl-4132-136/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-4/par-1 The provisions of Articles 105, 111 through 114, and 117 (Acquisition Price of Shares) of the New Order apply to cases where an event prescribed in the provisions of Articles 111 through 114 of the New Order arises on or after April 1, 2001, and the provisions then in force continue to govern cases where an event prescribed in the provisions of Articles 111 through 116 (Acquisition Price of Shares) of the Order for Enforcement of the Income Tax Act prior to amendment arises before that date. machine translation, not official --- ## Cites - suppl-4132-136/art-4/par-1: 新令第百五条 → 所得税法施行令 第百五条 (Article 105), art-105 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-105 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 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 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113-2 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114 - suppl-4132-136/art-4/par-1: 第百十七条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117 --- ## 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-20261106T173921-110, 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