# 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-5062-141/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)（特定公益信託の要件等に関する経過措置） — address `suppl-5062-141/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-5062-141/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（特定公益信託の要件等に関する経過措置） — Transitional Measures regarding Requirements, etc. for Specified Public Interest Trusts caption: machine translation, not official suppl-5062-141/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-4 **第一項** 所得税法等の一部を改正する法律（令和六年法律第八号。以下「改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の所得税法第七十八条第三項の規定に基づくこの政令による改正前の所得税法施行令（以下「旧令」という。）第二百十七条の二第三項から第五項までの規定は、なおその効力を有する。この場合において、同条第三項中「主務大臣」とあるのは「主務大臣（当該特定公益信託が第二号に掲げるものをその目的とする公益信託である場合を除き、当該特定公益信託に係る主務官庁の権限に属する事務を行うこととされた都道府県の知事その他の執行機関を含む。次項において同じ。）」と、同条第四項中「証明がされた公益信託の第一項各号」とあるのは「公益信託の所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）による改正前の所得税法施行令第二百十七条の二第一項各号（特定公益信託の要件等）」とする。 suppl-5062-141/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-4/par-1 The provisions of Article 217-2, paragraphs (3) through (5) of the Order for Enforcement of the Income Tax Act prior to the amendment by this Cabinet Order (hereinafter referred to as the "Former Order"), which are based on the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "Amending Act") that are to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, remain in force. In this case, the phrase "competent minister" in Article 217-2, paragraph (3) of the Former Order is deemed to be replaced with "competent minister (including the governor of a prefecture or other executive body that is to perform the affairs falling within the authority of the competent authority for the relevant specified public interest trust, except where that specified public interest trust is a public interest trust whose purpose is what is set forth in item (ii); the same applies in the following paragraph)", and the phrase "items of paragraph (1) for a public interest trust for which the certification has been issued" in Article 217-2, paragraph (4) of the Former Order is deemed to be replaced with "items of Article 217-2, paragraph (1) (Requirements, etc. for Specified Public Interest Trusts) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024) for a public interest trust". machine translation, not official --- ## Cites - suppl-5062-141/art-4/par-1: 改正法第一条 → e-Gov law 506AC0000000008, 第一条 (Article 1), art-1 — not held in this collection ## 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-1/par-1/item-2 --- ## 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-20261106T163957-170, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, 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