# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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)（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — address `suppl-3491-17/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17/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（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Savings caption: machine translation, not official suppl-3491-17/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4 **第一項** 新法第四条の二の規定は、施行日以後に預入し、信託し、又は購入する同条第一項に規定する財産形成貯蓄について適用する。 suppl-3491-17/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-1 The provisions of Article 4-2 of the New Act apply to asset-building savings prescribed in paragraph (1) of that Article that are deposited, entrusted or purchased on or after the Effective Date. machine translation, not official **第二項** 新法第四条の二第一項に規定する勤労者が、施行日前に預入し、信託し、又は購入した旧法第四条の二第一項に規定する財産形成貯蓄で同日において同条に規定する要件を満たすものを有する場合には、当該財産形成貯蓄については、その者が同日において新法第四条の二の要件に従つて預入し、信託し、又は購入したものとみなして、同条の規定を適用する。 suppl-3491-17/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-2 In the case where a worker prescribed in Article 4-2, paragraph (1) of the New Act holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act that were deposited, entrusted or purchased before the Effective Date and that satisfy the requirements prescribed in that Article as of that date, the provisions of Article 4-2 of the New Act apply to those asset-building savings, deeming them to have been deposited, entrusted or purchased by the worker on that date in accordance with the requirements of that Article. machine translation, not official **第三項** 前項に規定する勤労者が、施行日において新法第四条の二第一項に規定する財産形成貯蓄で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する金融機関の営業所等において預入し、信託し、又は購入したもの（前項の規定の適用を受けるものを除く。以下この条において「旧財産形成貯蓄」という。）を有する場合において、当該旧財産形成貯蓄に係る利子又は収益の分配（施行日以後に支払を受けるべきものに限る。）につき同日以後最初に支払を受ける日（その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該金融機関の営業所等において新法第四条の二第一項に規定する財産形成貯蓄で同項の規定の適用を受けようとするものを預入し、信託し、又は購入する場合には、その最初に預入し、信託し、又は購入する日とする。）までに、同条第二項において準用する所得税法第十条第三項に規定する財産形成非課税貯蓄申告書（同項に規定する証する書類の添付があるものに限る。）又は同条第四項に規定する申告書をこれらの規定に規定する勤務先及び当該金融機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧財産形成貯蓄に係る新法第四条の二第一項に規定する財産形成非課税貯蓄申込書を同項に規定する勤務先を経由して当該金融機関の営業所等に、それぞれ提出したとき（当該旧財産形成貯蓄が同項第二号に規定する無記名の受益証券に係る貸付信託又は同項第三号に規定する有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。）は、当該利子又は収益の分配については、当該旧財産形成貯蓄は施行日に当該金融機関の営業所等において預入し、信託し、又は購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。 suppl-3491-17/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-3 In the case where a worker prescribed in the preceding paragraph holds, as of the Effective Date, asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act that were deposited, entrusted or purchased at the business office of a financial institution or other such place prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "former asset-building savings" in this Article), if, by the date on which interest or a distribution of proceeds on the former asset-building savings (limited to that to be received on or after the Effective Date) is first received on or after that date (or, if that date is after December 31, 1974, December 31, 1974; and if, on or after the Effective Date and before either of those dates, the worker deposits, entrusts or purchases at the business office of the financial institution or other such place asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act to which the worker seeks to have the provisions of that paragraph applied, the date of the first such deposit, entrustment or purchase), the worker has submitted the statement of tax-exempt asset-building savings prescribed in Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article (limited to one to which the certifying document prescribed in that paragraph is attached) or the return prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the place of employment prescribed in those provisions and the business office of the financial institution or other such place, and the application for tax-exempt asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act for the former asset-building savings to the business office of the financial institution or other such place via the place of employment prescribed in that paragraph (where the former asset-building savings are a loan trust pertaining to bearer beneficiary certificates prescribed in item (ii) of that paragraph or securities prescribed in item (iii) of that paragraph, limited to the case where the custody or registration prescribed in those provisions is effected at the time of that submission), then with regard to that interest or distribution of proceeds, the provisions of that Article apply by deeming that the former asset-building savings were deposited, entrusted or purchased at the business office of the financial institution or other such place on the Effective Date, that the statement or return and the application were submitted on that date, and that the custody or registration was effected on that date. machine translation, not official **第四項** 前項に定めるもののほか、旧財産形成貯蓄に係る新法第四条の二の規定の適用に関し必要な事項は、政令で定める。 suppl-3491-17/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-4 Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 4-2 of the New Act to former asset-building savings are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3491-17/art-4/par-3: 前項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3491-17/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-2 - suppl-3491-17/art-4/par-3: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3491-17/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4 - suppl-3491-17/art-4/par-3: 所得税法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - suppl-3491-17/art-4/par-3: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4 - suppl-3491-17/art-4/par-4: 前項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3491-17/art-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第三項（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-3 - 租税特別措置法 附則第四条第四項（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-288, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261012T191053-003, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07