# 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-4159-27/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-4159-27/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-4159-27/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4159-27/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-4159-27/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4 **第一項** 別表第三（一）の改正規定（同表の備考中５を６とし、４を５とし、同表の備考３の次に次のように加える改正規定に限る。）、別表第三（二）の改正規定（同表の備考中「第８条の４第１項」を「第８条の５第１項第５号」に改める部分を除く。）及び別表第三（四）の改正規定（同表及び同表の備考中「私募投資信託等」を「公募投資信託等」に改める部分及び「公募投資信託等」を「私募公社債等運用投資信託等」に改める部分を除く。）による新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、この省令の施行の日（以下「施行日」という。）以後に新法第二百二十条（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、施行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-4159-27/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-1 The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (limited to the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (excluding the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table) and the provisions amending Appended Table III (4) (excluding the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table) apply to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that is attached pursuant to that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern that statement attached before the Effective Date. machine translation, not official **第二項** 別表第三（一）の改正規定（同表の備考中５を６とし、４を５とし、同表の備考３の次に次のように加える改正規定を除く。）、別表第三（二）の改正規定（同表の備考中「第８条の４第１項」を「第８条の５第１項第５号」に改める部分に限る。）及び別表第三（四）の改正規定（同表及び同表の備考中「私募投資信託等」を「公募投資信託等」に改める部分及び「公募投資信託等」を「私募公社債等運用投資信託等」に改める部分に限る。）による新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、平成十六年一月一日以後に新法第二百二十条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-4159-27/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-2 The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (excluding the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table) and the provisions amending Appended Table III (4) (limited to the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table) apply to the statement prescribed in Article 220 of the New Act that is attached pursuant to that Article on or after January 1, 2004, and the provisions then in force continue to govern that statement attached before that date. machine translation, not official **第三項** 新規則別表第三（五）、別表第五（四）、別表第五（八）及び別表第六（一）に定める書式は、施行日以後に新法第二百二十条、第二百二十五条第一項（支払調書）及び第二百二十六条第一項（源泉徴収票）の規定により添付し、提出し、又は交付するこれらの規定に規定する計算書、調書及び源泉徴収票について適用し、施行日前に添付し、提出し、又は交付したこれらの計算書、調書及び源泉徴収票については、なお従前の例による。 suppl-4159-27/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-3 The forms specified in Appended Table III (5), Appended Table V (4), Appended Table V (8) and Appended Table VI (1) of the New Regulation apply to the statements, reports and Withholding slips prescribed in Article 220, Article 225, paragraph (1) (Payment Reports) and Article 226, paragraph (1) (Withholding Slips) of the New Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements, reports and Withholding slips that were attached, submitted or delivered before the Effective Date. machine translation, not official **第四項** 新規則別表第五（二十七）及び別表第八（二）に定める書式は、平成十六年一月一日以後に新法第二百二十条、第二百二十五条第一項及び第二百二十八条（名義人受領の配当所得等の調書）の規定により添付し、又は提出するこれらの規定に規定する計算書及び調書について適用し、施行日前に添付し、又は提出したこれらの計算書及び調書については、なお従前の例による。 suppl-4159-27/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-4 The forms specified in Appended Table V (27) and Appended Table VIII (2) of the New Regulation apply to the statements and reports prescribed in Article 220, Article 225, paragraph (1) and Article 228 (Reports on Dividend Income, etc. Received by the Person of Record) of the New Act that are attached or submitted pursuant to those provisions on or after January 1, 2004, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date. machine translation, not official **第五項** 前各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計算書、調書又は源泉徴収票に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第三（五）、別表第五（四）、別表第五（八）、別表第五（二十七）、別表第六（一）及び別表第八（二）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-4159-27/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-5 For the time being, the forms prescribed in the preceding paragraphs may be replaced by the statements, reports or Withholding slips 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 III (1), Appended Table III (2), Appended Table III (4), Appended Table III (5), Appended Table V (4), Appended Table V (8), Appended Table V (27), Appended Table VI (1) and Appended Table VIII (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4159-27/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-1 - suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4159-27/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-2 - suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4159-27/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-3 - suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4159-27/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-4 ## 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-4159-27/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-1/par-1 - 所得税法施行規則 附則第四条第五項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-5 --- ## 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