# 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)（障害者等に該当する旨を証する書類の範囲に関する経過措置） — address `suppl-4182-124/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-4182-124/art-4
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
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They are never merged and never substituted for one another.
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### 第四条（障害者等に該当する旨を証する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person
caption: machine translation, not official
suppl-4182-124/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-4
**第一項** 個人が、この政令の施行の日（以下「施行日」という。）前に所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する非課税郵便貯金申込書の提出の際に提示した旧令第三十条の九第二項（障害者等に該当する旨を証する書類の範囲）に規定する郵便貯金本人票については、なお従前の例による。
suppl-4182-124/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-4/par-1
With regard to the postal savings identity card prescribed in Article 30-9, paragraph (2) (Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person) of the Former Order that an individual showed, before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), at the time of submitting the application form for tax-exempt postal savings prescribed in Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act") (the Income Tax Act before that amendment is hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.
machine translation, not official
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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-20261106T173921-119, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-119, 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