# Article 99, 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-99/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 99, paragraph (1), item (iv) (第九十九条第一項第四号) 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 99, paragraph (1), item (iv) (第九十九条第一項第四号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-99/par-1/item-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-99/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:

> その届出書を提出する日の現況におけるその給与支払事務所等において給与等の支払を受ける者の職種等の別の人員数

English (Machine translation, not official):

> the number of persons who receive the salary or other wage at the salary payment office, etc. as of the date of submission of the written notification, by category such as type of occupation;

## 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:

> その届出書を提出する日の現況におけるその給与支払事務所等において給与等の支払を受ける者の人員数

English (Machine translation, not official):

> the number of persons who receive the salary or other wage at the salary payment office, etc. as of the date of submission of the written notification;

---

## 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)