# 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-5039-15/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-5039-15/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-5039-15/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5039-15/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-5039-15/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4 **第一項** 新規則別表第二（一）から別表第二（六）までに定める書式は、施行日以後に提出する所得税法施行規則第十五条に規定する申告書又は申込書について適用し、施行日前に提出した同条に規定する申告書又は申込書については、なお従前の例による。 suppl-5039-15/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-1 The forms prescribed in Appended Table II (1) through Appended Table II (6) of the New Regulation apply to the returns or application forms prescribed in Article 15 of the Regulation for Enforcement of the Income Tax Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern the returns or application forms prescribed in that Article that were submitted before the Effective Date. machine translation, not official **第二項** 新規則別表第五（二十八）に定める書式は、施行日以後に所得税法第二百二十五条第一項の規定により提出する調書について適用し、施行日前に同項の規定により提出した調書については、なお従前の例による。 suppl-5039-15/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-2 The form prescribed in Appended Table V (28) of the New Regulation applies to the reports submitted under Article 225, paragraph (1) of the Income Tax Act on or after the Effective Date, and the provisions then in force continue to govern the reports submitted under that paragraph before the Effective Date. machine translation, not official **第三項** 新規則別表第六（二）に定める書式は、令和四年一月一日以後に支払うべき所得税法第二百二十六条第二項に規定する退職手当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二項に規定する源泉徴収票について適用し、同日前に支払うべき当該退職手当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した当該源泉徴収票については、なお従前の例による。 suppl-5039-15/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-3 The form prescribed in Appended Table VI (2) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (2) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for severance pay or other such compensation prescribed in that paragraph that is to be paid on or after January 1, 2022, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such severance pay or other such compensation that is to be paid before that date. machine translation, not official **第四項** 前三項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める申告書、申込書、調書又は源泉徴収票に、新規則別表第二（一）から別表第二（六）まで、別表第五（二十八）及び別表第六（二）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-5039-15/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-4 The forms prescribed in the preceding three paragraphs may, for the time being, be replaced by a return, application form, report or Withholding receipt prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act prior to amendment, with entries made in it in accordance with Appended Table II (1) through Appended Table II (6), Appended Table V (28) and Appended Table VI (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-5039-15/art-4/par-1: 所得税法施行規則第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15 - suppl-5039-15/art-4/par-2: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-5039-15/art-4/par-3: 所得税法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - suppl-5039-15/art-4/par-3: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - suppl-5039-15/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5039-15/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-1 - suppl-5039-15/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5039-15/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-2 - suppl-5039-15/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5039-15/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-3 ## Cited by 2 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（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-1/par-1 - 所得税法施行規則 附則第四条第四項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-4 --- ## 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-20261027T143811-123, 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