# 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-4199-55/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)（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — address `suppl-4199-55/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-4199-55/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-55/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（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — Transitional Measures Concerning Procedures, etc. for Not Being Taxed on Interest and Similar Income from Deposits and Savings of Children or Students caption: machine translation, not official suppl-4199-55/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-4 **第一項** 第二条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）第二条第一項の規定は、施行日以後に同項に規定する預入等をする同項に規定する預貯金等について適用し、施行日前に第二条の規定による改正前の所得税法施行規則（以下「旧所得税法施行規則」という。）第二条第一項に規定する預入等をした同項に規定する預貯金等については、なお従前の例による。 suppl-4199-55/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-4/par-1 The provisions of Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the deposits and similar savings prescribed in that paragraph into which a placement prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern the deposits and similar savings prescribed in Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act") into which a placement prescribed in that paragraph was made before the Effective Date. machine translation, not official --- ## Cites - suppl-4199-55/art-4/par-1: 第二条第一項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-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-20261027T143811-096, 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-20261027T143811-096, 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