# 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-5089-17/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)（確定所得申告書に添付すべき書類等に関する経過措置） — address `suppl-5089-17/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-5089-17/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5089-17/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（確定所得申告書に添付すべき書類等に関する経過措置） — Transitional Measures Concerning Documents, etc. to Be Attached to a Final Return Showing Income caption: machine translation, not official suppl-5089-17/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-4 **第一項** 個人が所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定により同項に規定する金銭を所得税法第七十八条第二項に規定する特定寄附金とみなして同条第一項の規定を適用する場合には、旧規則第四十七条の二第三項第二号の規定は、なおその効力を有する。この場合において、同号中「法第七十八条第三項の」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号。以下この号において「令和六年改正法」という。）附則第三条第一項（寄附金控除に関する経過措置）の規定によりなおその効力を有するものとされる令和六年改正法第一条の規定による改正前の所得税法第七十八条第三項の」と、同号イ中「法第七十八条第三項」とあるのは「令和六年改正法附則第三条第一項」と、同号ロ中「令第二百十七条の二第三項」とあるのは「所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）附則第四条（特定公益信託の要件等に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第二百十七条の二第三項」とする。 suppl-5089-17/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-4/par-1 In the case where an individual applies the provisions of Article 78, paragraph (1) of the Income Tax Act by deeming the money prescribed in Article 78, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), as treated as remaining in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, to be a specified donation prescribed in Article 78, paragraph (2) of the Income Tax Act, the provisions of Article 47-2, paragraph (3), item (ii) of the Former Regulation remain in force. In this case, the phrase "of Article 78, paragraph (3) of the Act" in that item is deemed to be replaced with "of Article 78, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "2024 Amending Act" in this item), as treated as remaining in force pursuant to the provisions of Article 3, paragraph (1) (Transitional Measures Concerning Donation Deduction) of the Supplementary Provisions of the 2024 Amending Act", the phrase "Article 78, paragraph (3) of the Act" in (a) of that item is deemed to be replaced with "Article 3, paragraph (1) of the Supplementary Provisions of the 2024 Amending Act", and the phrase "Article 217-2, paragraph (3) of the Order" in (b) of that item is deemed to be replaced with "Article 217-2, paragraph (3) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024), as treated as remaining in force pursuant to the provisions of Article 4 (Transitional Measures Concerning Requirements, etc. of Specified Public Interest Trusts) of the Supplementary Provisions of that Cabinet Order". machine translation, not official --- ## Cites - suppl-5089-17/art-4/par-1: 同法第一条 → e-Gov law 506AC0000000008, 第一条 (Article 1), art-1 — not held in this collection - suppl-5089-17/art-4/par-1: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2 - suppl-5089-17/art-4/par-1: 同条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1 - suppl-5089-17/art-4/par-1: 法第七十八条第三項 → 所得税法 第七十八条第三項 (Article 78, paragraph (3)), art-78/par-3 — https://japanlaw.org/en/income-tax-act/art-78/par-3 · https://japanlaw.org/l/340AC0000000033/art-78/par-3 - suppl-5089-17/art-4/par-1: 令第二百十七条の二第三項 → e-Gov law 340CO0000000096, 第二百十七条の二第三項 (Article 217-2, paragraph (3)), art-217-2/par-3 — not held in this collection --- ## 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-20261027T143811-128, 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