# Article 36-4, paragraph (1), item (iv), its wordings — Regulation for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/history/art-36-4/par-1/item-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.

How the wording of Article 36-4, paragraph (1), item (iv) (第三十六条の四第一項第四号) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
- Provision: Article 36-4, paragraph (1), item (iv) (第三十六条の四第一項第四号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-4)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 12 of 2023

- State: In force

Japanese:

> その事業に従事する他の使用人に対して支払う給与の金額並びにその支給の方法及び形態

English (Machine translation, not official):

> the amount of salary paid to other employees engaged in the business, and the method and form of payment;

## 2. 1 January 2027 — Ministry of Finance Order No. 12 of 2023

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Ministry of Finance Order No. 12 of 2023) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012

Japanese:

> その事業に従事する他の使用人に対して支払う給与の金額

English (Machine translation, not official):

> the amount of salary paid to other employees engaged in the business;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20261211_508M60000040017)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_505M60000040012)