# 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-4191-6/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)（納税義務者に関する経過措置） — address `suppl-4191-6/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-4191-6/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（納税義務者に関する経過措置） — Transitional Measures for Taxpayers caption: machine translation, not official suppl-4191-6/art-4 · https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-4 **第一項** 新所得税法第五条第二項（第二号に係る部分に限る。）の規定は、非居住者が信託法施行日以後に支払を受けるべき同号に規定する内国法人課税所得（国内において支払を受けるものに限る。以下この条において「内国法人課税所得」という。）又は同号に規定する外国法人課税所得（以下この条において「外国法人課税所得」という。）について適用する。 suppl-4191-6/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-4/par-1 The provisions of Article 5, paragraph (2) of the New Income Tax Act (limited to the part concerning item (ii)) apply to taxable income of a Domestic Corporation prescribed in that item (limited to that received in Japan; hereinafter referred to as "taxable income of a Domestic Corporation" in this Article) or taxable income of a Foreign Corporation prescribed in that item (hereinafter referred to as "taxable income of a Foreign Corporation" in this Article) that a Nonresident is to receive on or after the Effective Date of the Trust Act. machine translation, not official **第二項** 新所得税法第五条第三項の規定は、内国法人が信託法施行日以後に支払を受けるべき内国法人課税所得又は外国法人課税所得について適用し、内国法人が信託法施行日前に支払を受けるべき第一条の規定による改正前の所得税法（以下附則第三十条までにおいて「旧所得税法」という。）第五条第三項に規定する利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金については、なお従前の例による。 suppl-4191-6/art-4/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-4/par-2 The provisions of Article 5, paragraph (3) of the New Income Tax Act apply to taxable income of a Domestic Corporation or taxable income of a Foreign Corporation that a Domestic Corporation is to receive on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern interest, etc., dividends, etc., supplementary benefits, interest, profits, gains, distributions of profits or prizes prescribed in Article 5, paragraph (3) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 30 of the Supplementary Provisions) that a Domestic Corporation is to receive before the Effective Date of the Trust Act. machine translation, not official **第三項** 新所得税法第五条第四項の規定は、外国法人が信託法施行日以後に支払を受けるべき外国法人課税所得又は内国法人課税所得について適用し、外国法人が信託法施行日前に支払を受けるべき旧所得税法第五条第四項に規定する国内源泉所得（旧所得税法第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものに限る。）については、なお従前の例による。 suppl-4191-6/art-4/par-3 · https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-4/par-3 The provisions of Article 5, paragraph (4) of the New Income Tax Act apply to taxable income of a Foreign Corporation or taxable income of a Domestic Corporation that a Foreign Corporation is to receive on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 5, paragraph (4) of the Former Income Tax Act (limited to that set forth in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the Former Income Tax Act) that a Foreign Corporation is to receive before the Effective Date of the Trust Act. machine translation, not official --- ## Cites - suppl-4191-6/art-4/par-1: 新所得税法第五条第二項 → 所得税法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/income-tax-act/art-5/par-2 - suppl-4191-6/art-4/par-1: 第二号 → 所得税法 第五条第二項第二号 (Article 5, paragraph (2), item (ii)), art-5/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-5/par-2/item-2 - suppl-4191-6/art-4/par-1: この条 → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4191-6/art-4 — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-4 - suppl-4191-6/art-4/par-2: 新所得税法第五条第三項 → 所得税法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/en/income-tax-act/art-5/par-3 - suppl-4191-6/art-4/par-2: 附則第三十条 → 所得税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4191-6/art-30 — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-30 - suppl-4191-6/art-4/par-3: 新所得税法第五条第四項 → 所得税法 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/income-tax-act/art-5/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第七号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-1 - 所得税法 附則第四条第一項（納税義務者に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-4/par-1 --- ## 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-20260918T180319-100, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-022, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05