# 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-5021-8/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)（贈与等により取得した資産の取得費等に関する経過措置） — address `suppl-5021-8/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-5021-8/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（贈与等により取得した資産の取得費等に関する経過措置） — Transitional Measures Concerning Acquisition Costs of Assets Acquired by Gift or Similar Means caption: machine translation, not official suppl-5021-8/art-4 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-4 **第一項** 新所得税法第六十条第二項及び第三項の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に同条第二項に規定する資産を譲渡する場合又は施行日以後に同条第三項に規定する権利が消滅する場合について適用する。 suppl-5021-8/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-4/par-1 The provisions of Article 60, paragraphs (2) and (3) of the New Income Tax Act apply in the case where an individual transfers an asset prescribed in paragraph (2) of that Article on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") or in the case where a right prescribed in paragraph (3) of that Article is extinguished on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-4/par-1: 新所得税法第六十条第二項 → 所得税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/income-tax-act/art-60/par-2 - suppl-5021-8/art-4/par-1: 第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/income-tax-act/art-60/par-3 --- ## 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-20260918T180319-129, 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