# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4)

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- 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)（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — address `suppl-4309-12/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-4309-12/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4
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### 第四条（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in Statements of Change Concerning Tax-Exempt Savings, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4309-12/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4</sup>

**第一項**  新規則第八条第一項（非課税貯蓄に関する異動申告書の記載事項）（租税特別措置法施行規則第二条の五第一項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定は、施行日以後に提出する所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号。以下この条において「改正令」という。）第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書について適用し、施行日前に提出した改正令第一条の規定による改正前の所得税法施行令（以下この項において「旧令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する旧令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書については、なお従前の例による。
<sup>suppl-4309-12/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-1</sup>
The provisions of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the New Regulation (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) apply to the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018; hereinafter in this Article referred to as the "Amending Order") (hereinafter referred to as the "New Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that is submitted on or after the Effective Date, and the provisions then in force continue to govern the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Order (hereinafter in this paragraph referred to as the "Former Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  平成二十八年一月一日前に行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条（所得税法の一部改正）の規定による改正前の所得税法（以下この項において「平成二十五年旧法」という。）第十条第三項（障害者等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申告書又は番号利用法整備法第七条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する平成二十五年旧法第十条第三項に規定する特別非課税貯蓄申告書を提出した者（同日から施行日の前日までの間に第一号、第二号又は第四号に掲げる書類のいずれをも提出していない者に限る。）が、施行日以後最初に所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定により所得税法施行令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する所得税法施行令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出する場合（施行日以後に第一号、第三号又は第四号に掲げる書類若しくは同号に掲げる電磁的記録（所得税法第十条第二項（障害者等の少額預金の利子所得等の非課税）に規定する電磁的記録をいう。第四号及び第四項において同じ。）のいずれをも提出し、又は提供していない場合に限る。）における所得税法施行規則第八条第一項（非課税貯蓄に関する異動申告書の記載事項）（租税特別措置法施行規則第二条の五第一項において準用する場合を含む。）の規定の適用については、所得税法施行規則第八条第一項第一号中「個人番号（提出者の氏名又は住所の変更をした場合には、当該提出者の氏名、生年月日及び住所）」とあるのは、「個人番号」とする。
<sup>suppl-4309-12/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2</sup>
In the case where a person who, before January 1, 2016, submitted the statement of tax-exempt savings prescribed in Article 10, paragraph (3) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter in this paragraph referred to as the "Number Use Arrangement Act") (hereinafter in this paragraph referred to as the "2013 Former Income Tax Act"), or the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Act (limited to a person who has not submitted any of the documents set out in item (i), (ii) or (iv) during the period from that date to the day before the Effective Date), first submits, on or after the Effective Date, pursuant to the provisions of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (limited to the case where, on or after the Effective Date, the person has neither submitted nor provided any of the documents set out in item (i), (iii) or (iv) or the electronic or magnetic record set out in item (iv) (meaning the electronic or magnetic record prescribed in Article 10, paragraph (2) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act; the same applies in item (iv) and paragraph (4))), with respect to the application of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) in that case, the phrase "individual number (in the case where the submitter has changed his or her name or domicile, the name, date of birth and domicile of that submitter)" in Article 8, paragraph (1), item (i) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "individual number":
<sup>machine translation, not official</sup>

  **一**  前条第二項第一号に掲げる書類
  <sup>suppl-4309-12/art-4/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-1</sup>
  the documents set out in paragraph (2), item (i) of the preceding Article;
  <sup>machine translation, not official</sup>

  **二**  前条第二項第二号から第五号までに掲げる書類
  <sup>suppl-4309-12/art-4/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-2</sup>
  the documents set out in paragraph (2), items (ii) through (v) of the preceding Article;
  <sup>machine translation, not official</sup>

  **三**  前条第二項第六号に掲げる書類
  <sup>suppl-4309-12/art-4/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-3</sup>
  the documents set out in paragraph (2), item (vi) of the preceding Article;
  <sup>machine translation, not official</sup>

  **四**  所得税法施行令第四十一条の二第五項（障害者等に該当する旨を証する書類の範囲等）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）に規定する申請書又は当該申請書に記載すべき事項を記録した電磁的記録
  <sup>suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-4</sup>
  the written application prescribed in Article 41-2, paragraph (5) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), or the electronic or magnetic record recording the matters to be entered in that written application.
  <sup>machine translation, not official</sup>

**第三項**  改正令附則第四条第二項（非課税貯蓄に関する異動申告書等に関する経過措置）に規定する財務省令で定める者は、前条第二項第一号から第五号まで又は前項第四号に掲げる書類のいずれをも提出していない者とする。
<sup>suppl-4309-12/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-3</sup>
The persons specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) (Transitional Measures Regarding Statements of Change Concerning Tax-Exempt Savings, etc.) of the Supplementary Provisions of the Amending Order are those who have not submitted any of the documents set out in paragraph (2), items (i) through (v) of the preceding Article or in item (iv) of the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  改正令附則第四条第二項に規定する財務省令で定める場合は、前条第二項第一号若しくは第六号又は第二項第四号に掲げる書類若しくは同号に掲げる電磁的記録のいずれをも提出し、又は提供していない場合とする。
<sup>suppl-4309-12/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-4</sup>
The cases specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Order are the cases where none of the documents set out in paragraph (2), item (i) or (vi) of the preceding Article, or the documents set out in paragraph (2), item (iv) of this Article or the electronic or magnetic record set out in that item, has been submitted or provided.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4309-12/art-4/par-1: 新規則第八条第一項 → 所得税法施行規則 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1
- suppl-4309-12/art-4/par-1: 施行日以後に提出する所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号。以下この条において「改正令」という。）第一条 → e-Gov law 430CO0000000131, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4309-12/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-4309-12/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-1
- suppl-4309-12/art-4/par-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-4309-12/art-4/par-2: この項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4309-12/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2
- suppl-4309-12/art-4/par-2: 番号利用法整備法第七条 → e-Gov law 425AC0000000028, 第七条 (Article 7), art-7 — not held in this collection
- suppl-4309-12/art-4/par-2: 第一号 → 所得税法施行規則 附則第四条第二項第一号 (Supplementary Provisions, Article 4, paragraph (2), item (i)), suppl-4309-12/art-4/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-1
- suppl-4309-12/art-4/par-2: 第二号 → 所得税法施行規則 附則第四条第二項第二号 (Supplementary Provisions, Article 4, paragraph (2), item (ii)), suppl-4309-12/art-4/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-2
- suppl-4309-12/art-4/par-2: 第四号 → 所得税法施行規則 附則第四条第二項第四号 (Supplementary Provisions, Article 4, paragraph (2), item (iv)), suppl-4309-12/art-4/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-4
- suppl-4309-12/art-4/par-2: 第三号 → 所得税法施行規則 附則第四条第二項第三号 (Supplementary Provisions, Article 4, paragraph (2), item (iii)), suppl-4309-12/art-4/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-3
- suppl-4309-12/art-4/par-2: 所得税法第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/income-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/art-10/par-2
- suppl-4309-12/art-4/par-2: 第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4309-12/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-4
- suppl-4309-12/art-4/par-2: 所得税法施行規則第八条第一項 → 所得税法施行規則 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1
- suppl-4309-12/art-4/par-2: 所得税法施行規則第八条第一項第一号 → 所得税法施行規則 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-1
- suppl-4309-12/art-4/par-2/item-1: 前条第二項第一号 → 所得税法施行規則 附則第三条第二項第一号 (Supplementary Provisions, Article 3, paragraph (2), item (i)), suppl-4309-12/art-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第二号 (Supplementary Provisions, Article 3, paragraph (2), item (ii)), suppl-4309-12/art-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4309-12/art-3/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第四号 (Supplementary Provisions, Article 3, paragraph (2), item (iv)), suppl-4309-12/art-3/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第五号 (Supplementary Provisions, Article 3, paragraph (2), item (v)), suppl-4309-12/art-3/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
- suppl-4309-12/art-4/par-2/item-3: 前条第二項第六号 → 所得税法施行規則 附則第三条第二項第六号 (Supplementary Provisions, Article 3, paragraph (2), item (vi)), suppl-4309-12/art-3/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-6
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第一号 (Supplementary Provisions, Article 3, paragraph (2), item (i)), suppl-4309-12/art-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第二号 (Supplementary Provisions, Article 3, paragraph (2), item (ii)), suppl-4309-12/art-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4309-12/art-3/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第四号 (Supplementary Provisions, Article 3, paragraph (2), item (iv)), suppl-4309-12/art-3/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第五号 (Supplementary Provisions, Article 3, paragraph (2), item (v)), suppl-4309-12/art-3/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
- suppl-4309-12/art-4/par-3: 前項第四号 → 所得税法施行規則 附則第四条第二項第四号 (Supplementary Provisions, Article 4, paragraph (2), item (iv)), suppl-4309-12/art-4/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-4
- suppl-4309-12/art-4/par-4: 前条第二項第一号 → 所得税法施行規則 附則第三条第二項第一号 (Supplementary Provisions, Article 3, paragraph (2), item (i)), suppl-4309-12/art-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
- suppl-4309-12/art-4/par-4: 第六号 → 所得税法施行規則 附則第三条第二項第六号 (Supplementary Provisions, Article 3, paragraph (2), item (vi)), suppl-4309-12/art-3/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-6
- suppl-4309-12/art-4/par-4: 第二項第四号 → 所得税法施行規則 附則第三条第二項第四号 (Supplementary Provisions, Article 3, paragraph (2), item (iv)), suppl-4309-12/art-3/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 附則第四条第一項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-1
- 所得税法施行規則 附則第四条第二項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2
- 所得税法施行規則 附則第四条第三項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-3

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## 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-20261027T143811-117, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-118, 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