# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十三条の四 (Article 23-4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-4. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第二十三条の四 (Article 23-4)（発行日取引の範囲） — address `art-23-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-23-4 - Every provision below carries its address and both URLs 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. --- ### 第二十三条の四（発行日取引の範囲） — Scope of When-Issued Transactions caption: machine translation, not official art-23-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-4 · https://japanlaw.org/l/340M50000040011/art-23-4 **第一項** 令第百十九条（信用取引等による株式又は公社債の取得価額）に規定する有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引は、金融商品取引法第百六十一条の二に規定する取引及びその保証金に関する内閣府令（昭和二十八年大蔵省令第七十五号）第一条第二項（定義）に規定する発行日取引とする。 art-23-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-4/par-1 · https://japanlaw.org/l/340M50000040011/art-23-4/par-1 A transaction in which Securities prescribed in Article 119 (Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.) of the Order are bought and sold before those Securities are issued, and which is specified by Ministry of Finance Order, is a when-issued transaction prescribed in Article 1, paragraph (2) (Definitions) of the Cabinet Office Order on Transactions Prescribed in Article 161-2 of the Financial Instruments and Exchange Act and Their Margin (Ministry of Finance Order No. 75 of 1953). machine translation, not official --- ## Cites - art-23-4/par-1: 令第百十九条 → e-Gov law 340CO0000000096, 第百十九条 (Article 119), art-119 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第三十七条の二第一項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-017, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-017, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27