# 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)（勤労者財産形成住宅貯蓄の利子所得等の非課税に関する経過措置） — address `suppl-4051-10/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-4051-10/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/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（勤労者財産形成住宅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' Property Accumulation Housing Savings
caption: machine translation, not official
suppl-4051-10/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-4
**第一項** 新法第四条の二第七項の規定は、同条第一項に規定する勤労者が平成六年一月一日以後に提出する同条第四項に規定する財産形成非課税住宅貯蓄申告書又は同条第五項に規定する申告書について適用する。
suppl-4051-10/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-4/par-1
The provisions of Article 4-2, paragraph (7) of the New Act apply to a property accumulation tax-exempt housing savings return prescribed in paragraph (4) of that Article, or a return prescribed in paragraph (5) of that Article, that a worker prescribed in paragraph (1) of that Article submits on or after January 1, 1994.
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-4
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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-20261007T211206-362, 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