# 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-3551-9/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-3551-9/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/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.
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### 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-3551-9/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4
**第一項** 新法第四条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする同条第一項に規定する財産形成貯蓄について適用し、施行日前に預入等をされた旧法第四条の二第一項に規定する財産形成貯蓄については、なお従前の例による。
suppl-3551-9/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/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 for which a deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and with regard to asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act for which placement was made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第四条の二第一項に規定する勤労者が、施行日前に預入等をした同項に規定する財産形成貯蓄で新法の施行の際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、その者が施行日において新法第四条の二の要件に従つて預入等をしたものとみなして、同条の規定を適用する。
suppl-3551-9/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4/par-2
Where a worker prescribed in Article 4-2, paragraph (1) of the Former Act holds asset-building savings prescribed in that paragraph for which the worker made placement before the Effective Date and which satisfy the requirements prescribed in that Article at the time the New Act comes into effect, the provisions of Article 4-2 of the New Act apply to those asset-building savings, deeming that the worker made placement on the Effective Date in accordance with the requirements of that Article.
machine translation, not official
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## Cites
- suppl-3551-9/art-4/par-1: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3551-9/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第四条第一項（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-3551-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4/par-1
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## 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-20261007T211206-309, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07