# 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-3629-68/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)（老人等の郵便貯金の利子所得の非課税等に関する経過措置） — address `suppl-3629-68/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-3629-68/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-68/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（老人等の郵便貯金の利子所得の非課税等に関する経過措置） — Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons caption: machine translation, not official suppl-3629-68/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4 **第一項** 新規則別表第一（一）から別表第一（三）までに定める書式は、施行日以後に提出する新規則第三条の十三（非課税郵便貯金申込書等の書式）に規定する申込書又は届出書について適用する。 suppl-3629-68/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-1 The forms prescribed in Appended Table I (1) through Appended Table I (3) of the New Regulation apply to the application form or written notification prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) of the New Regulation that is submitted on or after the Effective Date. machine translation, not official **第二項** 改正令附則第四条第三項（老人等の郵便貯金の利子所得の非課税等に関する経過措置）に規定する大蔵省令で定める預入は、次の各号のいずれかに該当する預入とする。 suppl-3629-68/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2 The placement specified by Ministry of Finance Order as prescribed in Article 4, paragraph (3) (Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons) of the Supplementary Provisions of the Amending Order is a placement that falls under any of the following items: machine translation, not official **一** 恩給及び年金の振替預入その他現金又は郵便貯金法（昭和二十二年法律第百四十四号）第三十四条第一項（証券等による預入）に規定する証券若しくは証書をもつてする預入以外の預入 suppl-3629-68/art-4/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2/item-1 Placements by transfer of retirement packages and pensions and other placements other than those made in cash or with the Securities or certificates prescribed in Article 34, paragraph (1) (Placement by Securities, etc.) of the Postal Savings Act (Act No. 144 of 1947); machine translation, not official **二** 郵便貯金規則（昭和二十三年逓信省令第十七号）第五十条の二第一項（給与の支払をする者による預入）の規定による同項の給与金の預入 suppl-3629-68/art-4/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2/item-2 The placement of the salary prescribed in Article 50-2, paragraph (1) (Placement by a Person Who Pays Salary) of the Postal Savings Regulations (Ministry of Communications Order No. 17 of 1948) pursuant to the provisions of that paragraph. machine translation, not official **第三項** 改正令附則第四条第三項に規定する大蔵省令で定める預入は、郵便貯金規則第四十一条第一項（機械預入）に規定する自動預払機による預入とする。 suppl-3629-68/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-3 The placement specified by Ministry of Finance Order as prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Amending Order is a placement made by the automated teller machine prescribed in Article 41, paragraph (1) (Machine Placement) of the Postal Savings Regulations. machine translation, not official --- ## Cites - suppl-3629-68/art-4/par-1: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第五条第三項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-3 --- ## 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-20261027T143811-085, 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-20261027T143811-085, 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