# 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-4092-103/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)（貨物割に係る延滞税等の必要経費不算入に関する経過措置） — address `suppl-4092-103/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-4092-103/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（貨物割に係る延滞税等の必要経費不算入に関する経過措置） — Transitional Measures Concerning Non-Inclusion in Necessary Expenses of Delinquent Tax, etc. on the Goods Portion caption: machine translation, not official suppl-4092-103/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-103/art-4 **第一項** 施行日から関税定率法等の一部を改正する法律（平成九年法律第五号）附則第八条（地方税法の一部改正）の施行の日（平成九年十月一日）までの間における新令第百八十二条の三（貨物割に係る延滞税等の必要経費不算入）の規定の適用については、同条中「延滞税及び加算税並びに」とあるのは、「延滞税並びに」とする。 suppl-4092-103/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-103/art-4/par-1 With regard to the application of Article 182-3 (Non-Inclusion in Necessary Expenses of Delinquent Tax, etc. on the Goods Portion) of the New Order during the period from the Effective Date until the date of enforcement of Article 8 (Partial Amendment of the Local Tax Act) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 5 of 1997) (October 1, 1997), the phrase "delinquent tax and additional tax, and" in Article 182-3 of the New Order is deemed to be replaced with "delinquent tax and". machine translation, not official --- ## 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-20261106T163957-140, 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