# Article 93, paragraph (2), 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-93/par-2/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 93, paragraph (2), item (iv) (第九十三条第二項第四号) 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 93, paragraph (2), item (iv) (第九十三条第二項第四号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-2/item-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-93/par-2/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:

> 同一人に対するその年中の前三号に規定する給与等以外の給与等の支払金額が五十万円以下である場合

English (Machine translation, not official):

> where the amount of payment during the year to the same person of salary or other wage other than that prescribed in the preceding three items is 500,000 yen or less.

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

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

Japanese:

(none: the provision is not in the law at this point)

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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)