# 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-5042-136/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)（少額の減価償却資産等に関する経過措置） — address `suppl-5042-136/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-5042-136/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（少額の減価償却資産等に関する経過措置） — Transitional Measures Concerning Depreciable Assets of Small Amounts, etc. caption: machine translation, not official suppl-5042-136/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5042-136/art-4 **第一項** 新令第百三十八条及び第百三十九条の規定は、個人が施行日以後に取得又は製作若しくは建設をする減価償却資産について適用し、個人が施行日前に取得又は製作若しくは建設をした減価償却資産については、なお従前の例による。 suppl-5042-136/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5042-136/art-4/par-1 The provisions of Articles 138 and 139 of the New Order apply to Depreciable Assets that an individual acquires, or produces or constructs, on or after the Effective Date, and the provisions then in force continue to govern Depreciable Assets that an individual acquired, or produced or constructed, before the Effective Date. machine translation, not official --- ## Cites - suppl-5042-136/art-4/par-1: 新令第百三十八条 → 所得税法施行令 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138 - suppl-5042-136/art-4/par-1: 第百三十九条 → 所得税法施行令 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139 --- ## 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-20261106T173921-136, 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