# 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-5029-11/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)（確定損失申告書の記載事項に関する経過措置） — address `suppl-5029-11/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-5029-11/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/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（確定損失申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Losses caption: machine translation, not official suppl-5029-11/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-4 **第一項** 新規則第四十八条第一項（第三号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-5029-11/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-4/par-1 The provisions of Article 48, paragraph (1) (limited to the part pertaining to item (iii)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day. machine translation, not official --- ## Cites - suppl-5029-11/art-4/par-1: 新規則第四十八条第一項 → 所得税法施行規則 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-48/par-1 · https://japanlaw.org/l/340M50000040011/art-48/par-1 - suppl-5029-11/art-4/par-1: 第三号 → 所得税法施行規則 第四十八条第一項第三号 (Article 48, paragraph (1), item (iii)), art-48/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-48/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-3 - suppl-5029-11/art-4/par-1: 新規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-3 --- ## 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-20261027T143811-120, 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-20261027T143811-120, 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