# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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)（退職所得控除額の特例に関する経過措置） — address `suppl-3492-75/art-4` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-4 - e-Gov law ID: 340CO0000000096 — 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（退職所得控除額の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Retirement Income Deduction caption: machine translation, not official suppl-3492-75/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-4 **第一項** 新令第七十四条第二項（退職所得控除額の計算の特例）の規定は、同項に規定する前の退職手当等が昭和四十九年一月一日以後に支払を受けるべきものである場合について適用し、当該前の退職手当等が昭和四十八年中の支給に係るものである場合については、改正前の所得税法施行令（以下「旧令」という。）第七十四条第二項中「法第三十条第三項」とあるのは、「所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号）による改正前の法第三十条第三項」として、同項の規定の例によるものとする。 suppl-3492-75/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-4/par-1 The provisions of Article 74, paragraph (2) (Special Provisions on Calculation of Retirement Income Deduction) of the New Order apply to cases where the earlier severance pay or other such compensation prescribed in that paragraph is to be received on or after January 1, 1974; in cases where that earlier severance pay or other such compensation relates to payment during 1973, the provisions of Article 74, paragraph (2) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") are to be followed, with the phrase "Article 30, paragraph (3) of the Act" in that paragraph deemed to be replaced with "Article 30, paragraph (3) of the Act before amendment by the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974)". machine translation, not official --- ## Cites - suppl-3492-75/art-4/par-1: 新令第七十四条第二項 → 所得税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-2 - suppl-3492-75/art-4/par-1: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-100, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06