# 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-4219-17/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)（特別な評価方法の承認申請書の記載事項に関する経過措置） — address `suppl-4219-17/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-4219-17/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4219-17/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（特別な評価方法の承認申請書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation caption: machine translation, not official suppl-4219-17/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-4 **第一項** 新規則第二十二条（特別な評価方法の承認申請書の記載事項）の規定は、個人が平成二十二年一月一日以後に提出する新令第九十九条の二第二項（たな卸資産の特別な評価の方法）の申請書について適用し、個人が同日前に提出した旧令第九十九条の二第二項（たな卸資産の特別な評価の方法）の申請書については、なお従前の例による。 suppl-4219-17/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-4/par-1 The provisions of Article 22 (Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation) of the New Regulation apply to a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the New Order that an individual submits on or after January 1, 2010, and the provisions then in force continue to govern a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the Former Order that an individual submitted before that date. machine translation, not official --- ## Cites - suppl-4219-17/art-4/par-1: 新規則第二十二条 → 所得税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-22 · https://japanlaw.org/l/340M50000040011/art-22 ## Cited by 1 provision cites 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-4219-17/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1/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-20261027T143811-099, 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