# 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-4292-105/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)（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — address `suppl-4292-105/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-4292-105/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（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4292-105/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-4 **第一項** 新令第六十一条第一項（第十号に係る部分に限る。）（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、平成二十九年十月一日以後に生ずる同号に掲げる事由について適用する。 suppl-4292-105/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-4/par-1 The provisions of Article 61, paragraph (1) (limited to the portion pertaining to item (x)) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.) of the New Order apply to the events listed in that item that occur on or after October 1, 2017. machine translation, not official **第二項** 施行日から平成二十九年九月三十日までの間における新令第六十一条第四項の規定の適用については、同項第九号中「第二条第十二号の五の二」とあるのは、「第二条第十二号の六」とする。 suppl-4292-105/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-4/par-2 With regard to the application of Article 61, paragraph (4) of the New Order during the period from the Effective Date to September 30, 2017, the phrase "Article 2, item (xii)-5-2" in item (ix) of that paragraph is deemed to be replaced with "Article 2, item (xii)-6". machine translation, not official --- ## Cites - suppl-4292-105/art-4/par-1: 新令第六十一条第一項 → 所得税法施行令 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1 - suppl-4292-105/art-4/par-1: 第十号 → 所得税法施行令 第六十一条第一項第十一号 (Article 61, paragraph (1), item (xi)), art-61/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-11 - suppl-4292-105/art-4/par-2: 新令第六十一条第四項 → 所得税法施行令 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6 - suppl-4292-105/art-4/par-2: 同項第九号 → 所得税法施行令 第六十一条第六項第十二号 (Article 61, paragraph (6), item (xii)), art-61/par-6/item-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6/item-12 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-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-20261106T173921-119, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-131, 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