# 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-4239-29/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-4239-29/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-4239-29/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-29/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-4239-29/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4 **第一項** 新規則第九十六条（信託の計算書）の規定及び別表第七（一）に定める書式は、この省令の施行の日（以下この項において「施行日」という。）以後に新法第二百二十七条（信託の計算書）の規定により提出する同条に規定する計算書について適用し、施行日前に提出した旧法第二百二十七条（信託の計算書）に規定する計算書については、なお従前の例による。 suppl-4239-29/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1 The provisions of Article 96 (Trust Accounting Statement) of the New Regulation and the form prescribed in Appended Table VII (1) apply to the statements prescribed in Article 227 (Trust Accounting Statement) of the New Act that are submitted pursuant to that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date" in this paragraph), and the provisions then in force continue to govern the statements prescribed in Article 227 (Trust Accounting Statement) of the Former Act that were submitted before the Effective Date. machine translation, not official **第二項** 新規則別表第五（十二）及び別表第五（十四）に定める書式は、平成二十五年以後の各年において支払の確定した居住者に支払う新法第二百二十五条第一項第四号（支払調書）に規定する給付及び非居住者に支払う新法第百六十一条第十号（国内源泉所得）に規定する給付のうち年金並びに非居住者に支払う新法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金について同項の規定により提出する同項に規定する調書について適用し、平成二十四年以前の各年において支払の確定した居住者に支払う旧法第二百二十五条第一項第四号（支払調書）に規定する給付及び非居住者に支払う旧法第百六十一条第十号（国内源泉所得）に規定する給付のうち年金について同項の規定により提出する同項に規定する調書については、なお従前の例による。 suppl-4239-29/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-2 The forms prescribed in Appended Table V (12) and Appended Table V (14) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the New Act paid to Residents, pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the New Act paid to Nonresidents, and pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act paid to Nonresidents, for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the Former Act paid to Residents and pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the Former Act paid to Nonresidents, for which payment was finalized in each year in 2012 or earlier. machine translation, not official **第三項** 新規則別表第五（二十八）に定める書式は、附則第一条第四号に定める日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4239-29/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3 The form prescribed in Appended Table V (28) of the New Regulation applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after the date prescribed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date. machine translation, not official **第四項** 新規則別表第六（三）に定める書式は、平成二十五年以後の各年において支払の確定した新法第二百二十六条第三項（源泉徴収票）に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、平成二十四年以前の各年において支払の確定した旧法第二百二十六条第三項（源泉徴収票）に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票については、なお従前の例による。 suppl-4239-29/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-4 The form prescribed in Appended Table VI (3) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the New Act for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the Former Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the Former Act for which payment was finalized in each year in 2012 or earlier. machine translation, not official **第五項** 前各項に規定する書式は、当分の間、旧規則の相当の規定に定める調書、源泉徴収票又は計算書に、新規則別表第五（十二）、別表第五（十四）、別表第五（二十八）、別表第六（三）及び別表第七（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-4239-29/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-5 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the reports, Withholding receipts or statements prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table V (12), Appended Table V (14), Appended Table V (28), Appended Table VI (3) and Appended Table VII (1) of the New Regulation. machine translation, not official **第六項** 附則第一条第四号に定める日から平成二十三年十二月三十一日までの間における新規則別表第五（二十八）に定める書式の適用については、同表の備考１中「第１９条の３第２３項」とあるのは「第１９条の３第２５項」と、同表の備考２（２）及び（５）中「第１９条の３第２４項」とあるのは「第１９条の３第２６項」とする。 suppl-4239-29/art-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-6 With regard to the application of the form prescribed in Appended Table V (28) of the New Regulation during the period from the date prescribed in Article 1, item (iv) of the Supplementary Provisions to December 31, 2011, in Note 1 of the Remarks to that table, "Article 19-3, paragraph (23)" is deemed to be replaced with "Article 19-3, paragraph (25)", and in Note 2 (2) and (5) of the Remarks to that table, "Article 19-3, paragraph (24)" is deemed to be replaced with "Article 19-3, paragraph (26)". machine translation, not official --- ## Cites - suppl-4239-29/art-4/par-1: 新規則第九十六条 → 所得税法施行規則 第九十六条 (Article 96), art-96 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96 - suppl-4239-29/art-4/par-1: この項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4239-29/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1 - suppl-4239-29/art-4/par-3: 附則第一条第四号 → 所得税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4239-29/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4 - suppl-4239-29/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-4239-29/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1 - suppl-4239-29/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-4239-29/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-2 - suppl-4239-29/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-4239-29/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3 - suppl-4239-29/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-4239-29/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-4 - suppl-4239-29/art-4/par-6: 附則第一条第四号 → 所得税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4239-29/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-2 - 所得税法施行規則 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4 - 所得税法施行規則 附則第四条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/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-4239-29/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/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-20261027T143811-101, 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