# 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-4149-25/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)（書式に関する経過措置） — address `suppl-4149-25/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-4149-25/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-25/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（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4149-25/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4 **第一項** 新規則別表第一（一）、別表第一（三）、別表第二（一）から別表第二（三）まで及び別表第二（六）に定める書式は、平成十八年一月一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）及び第十五条（非課税貯蓄申告書等の書式）に規定する申込書又は申告書について適用し、同日前に提出したこれらの申込書又は申告書については、なお従前の例による。 suppl-4149-25/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-1 The forms specified in Appended Table I (1), Appended Table I (3), Appended Table II (1) through Appended Table II (3) and Appended Table II (6) of the New Regulation apply to the application forms or statements prescribed in Article 3-13 (Form of Application for Tax-Exempt Postal Savings, etc.) and Article 15 (Form of Statement of Tax-Exempt Savings, etc.) of the New Regulation that are submitted on or after January 1, 2006, and the provisions then in force continue to govern those application forms or statements submitted before that date. machine translation, not official **第二項** 別表第三（一）の改正規定（「老人等」を「障害者等」に改める部分を除く。）による改正後の所得税法施行規則別表第三（一）に定める書式は、この省令の施行の日以後に所得税法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付する同条に規定する計算書について適用し、同日前に添付した当該計算書については、なお従前の例による。 suppl-4149-25/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-2 The form specified in Appended Table III (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending Appended Table III (1) (excluding the part that amends "elderly person, etc." to "Person with a Disability or other eligible person") applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Income Tax Act that is attached pursuant to that Article on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern that statement attached before that date. machine translation, not official **第三項** 別表第三（一）の改正規定（「老人等」を「障害者等」に改める部分に限る。）による改正後の所得税法施行規則別表第三（一）に定める書式は、平成十八年一月一日以後に所得税法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付する同条に規定する計算書について適用し、同日前に添付した当該計算書については、なお従前の例による。 suppl-4149-25/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-3 The form specified in Appended Table III (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending Appended Table III (1) (limited to the part that amends "elderly person, etc." to "Person with a Disability or other eligible person") applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Income Tax Act that is attached pursuant to that Article on or after January 1, 2006, and the provisions then in force continue to govern that statement attached before that date. machine translation, not official **第四項** 前三項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める申込書、申告書又は計算書に、新規則別表第一（一）、別表第一（三）、別表第二（一）から別表第二（三）まで、別表第二（六）及び別表第三（一）に準じて、記載したものをもってこれに代えることができる。 suppl-4149-25/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-4 For the time being, the forms prescribed in the preceding three paragraphs may be replaced by application forms, tax-exempt statements or statements specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with Appended Table I (1), Appended Table I (3), Appended Table II (1) through Appended Table II (3), Appended Table II (6) and Appended Table III (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-4149-25/art-4/par-2: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-4149-25/art-4/par-3: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-4149-25/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4149-25/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-1 - suppl-4149-25/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4149-25/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-2 - suppl-4149-25/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4149-25/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-1/par-1 - 所得税法施行規則 附則第四条第四項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-4 --- ## 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-20261027T143811-092, 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