# 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-4169-26/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)（特例年金給付に係る源泉徴収に関する経過措置） — address `suppl-4169-26/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-4169-26/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4169-26/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（特例年金給付に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Special Pension Benefits caption: machine translation, not official suppl-4169-26/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-4 **第一項** 改正令附則第七条第一項第一号（特例年金給付に係る源泉徴収に関する経過措置）に規定する財務省令で定める退職共済年金は、厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号。以下この条において「統合法」という。）第一条（農林漁業団体職員共済組合法等の廃止）の規定による廃止前の農林漁業団体職員共済組合法（昭和三十三年法律第九十九号）附則第七条（退職共済年金の特例）若しくは附則第十三条（特例による退職共済年金の支給開始年齢等の特例）の規定により支給される退職共済年金又は統合法附則第十六条第一項（移行年金給付）の規定によりなおその効力を有するものとされる農林漁業団体職員共済組合法の一部を改正する法律（昭和六十年法律第百七号）附則第十五条第四項（退職共済年金の額の経過的加算）の規定により加算することとされている金額を加算して支給される退職共済年金とする。 suppl-4169-26/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-4/par-1 The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions (Transitional Measures Concerning Withholding from Special Pension Benefits) of the Amending Order is a retirement mutual aid pension paid pursuant to the provisions of Article 7 (Special Provisions on Retirement Mutual Aid Pension) or Article 13 (Special Provisions on the Age of Commencement of Payment of Retirement Mutual Aid Pension by Special Provisions) of the Supplementary Provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 99 of 1958) prior to its repeal by the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001; hereinafter referred to as the "Mutual Aid Integration Act" in this Article), or a retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 15, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 107 of 1985), which remains in force pursuant to the provisions of Article 16, paragraph (1) (Transitional Pension Benefits) of the Supplementary Provisions of the Mutual Aid Integration Act. machine translation, not official --- ## 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-20261027T143811-093, 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