# 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-4112-118/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)（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — address `suppl-4112-118/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-4112-118/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（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — Transitional Measures Concerning Custody or Registration of Securities Relating to Public and Corporate Bonds, etc. caption: machine translation, not official suppl-4112-118/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-4 **第一項** 新令第五十一条の二第一項（公社債等に係る有価証券の保管の委託又は登録）の規定は、所得税法第十一条第一項若しくは第二項又は同条第三項（公共法人等及び公益信託に係る非課税）に規定する内国法人若しくは外国法人又は公益信託が支払を受けるこれらの規定に規定する公社債等の利子でその計算期間の初日が平成十三年一月一日以後であるものについて適用し、その計算期間の初日が平成十三年一月一日前であるものについては、なお従前の例による。 suppl-4112-118/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-4/par-1 The provisions of Article 51-2, paragraph (1) (Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the New Order apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of that Article (Nontaxation of Public Corporations, etc. and Public Interest Trusts) of the Income Tax Act that a Domestic Corporation or Foreign Corporation prescribed in those provisions or a public interest trust receives, for which the first day of the calculation period is on or after January 1, 2001, and the provisions then in force continue to govern those for which the first day of the calculation period is before January 1, 2001. machine translation, not official --- ## Cites - suppl-4112-118/art-4/par-1: 新令第五十一条の二第一項 → 所得税法施行令 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1 - suppl-4112-118/art-4/par-1: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-4112-118/art-4/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) - suppl-4112-118/art-4/par-1: 同条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-1/par-1/item-1 --- ## 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-20261106T173921-112, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-114, 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