# 所得税法施行規則 / Regulation 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-regulation/suppl-3609-30/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: 第四条 (Supplementary Provisions, Article 4)（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — address `suppl-3609-30/art-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/suppl-3609-30/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-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. --- ### 第四条（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc. caption: machine translation, not official suppl-3609-30/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4 **第一項** 新規則第八十一条から第八十一条の七まで（国内に住所を有しない者の告知すべき居所地等）の規定は、新令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等で施行日以後に支払の確定するもの（郵便貯金の利子にあつては、施行日以後に預入がされた郵便貯金に係るものに限る。）について適用する。 suppl-3609-30/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-1 The provisions of Articles 81 through 81-7 (Place of Residence, etc. to Be Notified by a Person with No Domicile in Japan) of the New Regulation apply to interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the New Order for which payment is fixed on or after the Effective Date (in the case of interest on postal savings, limited to that relating to postal savings deposited on or after the Effective Date). machine translation, not official **第二項** 改正令附則第六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置）に規定する大蔵省令で定める事項は、次に掲げる事項とする。 suppl-3609-30/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-2 The matters specified by Ministry of Finance Order as prescribed in Article 6, paragraph (2) (Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Supplementary Provisions of the Amending Order are the following matters. machine translation, not official **一** その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、新規則第八十一条に規定する場所） suppl-3609-30/art-4/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-2/item-1 The person's name and domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 of the New Regulation) machine translation, not official **二** その者の新規則第八十一条の五第一項第一号ロからニまでに掲げる書類の名称及び記号番号 suppl-3609-30/art-4/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-2/item-2 The name and code number of the documents listed in Article 81-5, paragraph (1), item (i), (b) through (d) of the New Regulation for that person machine translation, not official **三** 改正令附則第六条第二項に規定する利子等又は配当等を生ずべき預貯金等又は株式等の種類及び元本の額又は数量 suppl-3609-30/art-4/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-2/item-3 The type and the amount of principal or quantity of the Deposits and Savings, etc. or shares, etc. that are to produce the interest and similar income or dividends and similar income prescribed in Article 6, paragraph (2) of the Supplementary Provisions of the Amending Order machine translation, not official **四** その他参考となるべき事項 suppl-3609-30/art-4/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-2/item-4 any other matters for reference. machine translation, not official --- ## Cites - suppl-3609-30/art-4/par-1: 新規則第八十一条から第八十一条の七まで → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81 · https://japanlaw.org/l/340M50000040011/art-81 - suppl-3609-30/art-4/par-1: 新規則第八十一条から第八十一条の七まで → 所得税法施行規則 第八十一条の二 (Article 81-2), art-81-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-2 · https://japanlaw.org/l/340M50000040011/art-81-2 - suppl-3609-30/art-4/par-1: 新規則第八十一条から第八十一条の七まで → 所得税法施行規則 第八十一条の三 (Article 81-3), art-81-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-3 · https://japanlaw.org/l/340M50000040011/art-81-3 - suppl-3609-30/art-4/par-1: 新規則第八十一条から第八十一条の七まで → 所得税法施行規則 第八十一条の四 (Article 81-4), art-81-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-4 · https://japanlaw.org/l/340M50000040011/art-81-4 - suppl-3609-30/art-4/par-1: 新規則第八十一条から第八十一条の七まで → 所得税法施行規則 第八十一条の五 (Article 81-5), art-81-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-5 · https://japanlaw.org/l/340M50000040011/art-81-5 - suppl-3609-30/art-4/par-1: 新規則第八十一条から第八十一条の七まで → 所得税法施行規則 第八十一条の六 (Article 81-6), art-81-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6 · https://japanlaw.org/l/340M50000040011/art-81-6 - suppl-3609-30/art-4/par-1: 新規則第八十一条から第八十一条の七まで → 所得税法施行規則 第八十一条の七 (Article 81-7), art-81-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-7 · https://japanlaw.org/l/340M50000040011/art-81-7 - suppl-3609-30/art-4/par-2/item-1: 新規則第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81 · https://japanlaw.org/l/340M50000040011/art-81 - suppl-3609-30/art-4/par-2/item-2: 新規則第八十一条の五第一項第一号 → 所得税法施行規則 第八十一条の五第一項第一号 (Article 81-5, paragraph (1), item (i)), art-81-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-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-20261027T143811-084, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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