# 所得税法 / Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3411-31/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（非課税所得に関する経過規定） — address `suppl-3411-31/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-4 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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（非課税所得に関する経過規定） — Transitional Provisions Concerning Nontaxable Income caption: machine translation, not official suppl-3411-31/art-4 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-4 **第一項** 新法第九条第一項第五号（非課税所得）の規定は、この法律の施行の日（以下「施行日」という。）以後に受けるべき同号に掲げる通勤手当について適用し、同日前に受けるべき当該通勤手当については、なお従前の例による。 suppl-3411-31/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-4/par-1 Article 9, paragraph (1), item (v) (Nontaxable Income) of the New Act applies to commuting allowances set forth in that item which are to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern such commuting allowances which are to be received before that date. machine translation, not official --- ## Cites - suppl-3411-31/art-4/par-1: 新法第九条第一項第五号 → 所得税法 第九条第一項第五号 (Article 9, paragraph (1), item (v)), art-9/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-047, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-048, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05