# 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-4152-130/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)（公共法人等及び公益信託等に係る非課税に関する経過措置） — address `suppl-4152-130/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-4152-130/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（公共法人等及び公益信託等に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts caption: machine translation, not official suppl-4152-130/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-4 **第一項** 所得税法等の一部を改正する法律（平成十五年法律第八号。以下「改正法」という。）附則第二条第二項（公共法人等及び公益信託等に係る非課税に関する経過措置）の規定により読み替えて適用される改正法第一条の規定による改正後の所得税法（以下「新法」という。）第十一条第一項（公共法人等及び公益信託等に係る非課税）に規定する政令で定める受益証券は、旧令第五十条の二第一項各号（公社債等の範囲）に掲げる受益証券とし、改正法附則第二条第二項の規定により読み替えて適用される新法第十一条第一項に規定する政令で定める投資口は、旧令第五十条の二第二項に規定する投資口とする。 suppl-4152-130/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-4/par-1 The beneficiary certificates specified by Cabinet Order prescribed in Article 11, paragraph (1) (Nontaxability of Public Corporations and Charitable Trusts) of the Income Tax Act after the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), as applied with replacement of terms pursuant to the provisions of Article 2, paragraph (2) (Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts) of the Supplementary Provisions of the Amending Act, are the beneficiary certificates listed in the items of Article 50-2, paragraph (1) (Scope of Public and Corporate Bonds or Similar Interests) of the Former Order, and the investment units specified by Cabinet Order prescribed in Article 11, paragraph (1) of the New Act, as applied with replacement of terms pursuant to the provisions of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Act, are the investment units prescribed in Article 50-2, paragraph (2) of the Former Order. machine translation, not official **第二項** 改正法附則第二条第二項の規定の適用がある場合における新令第五十一条の二（公社債等に係る有価証券の記録等）の規定の適用については、同条第一項第一号中「第五十条の二各号」とあるのは「所得税法施行令の一部を改正する政令（平成十五年政令第百三十号）による改正前の所得税法施行令（以下この項において「旧令」という。）第五十条の二第一項各号」と、同項第二号中「第五十条の二第二号又は第三号」とあるのは「旧令第五十条の二第一項第二号から第四号まで」と、同項第三号中「受益証券」とあるのは「受益証券並びに旧令第五十条の二第二項に規定する特定の投資法人の投資口」とする。 suppl-4152-130/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-4/par-2 Where the provisions of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of Article 51-2 (Records, etc. of Securities Relating to Public and Corporate Bonds or Similar Interests) of the New Order, the phrase "each item of Article 50-2" in paragraph (1), item (i) of that Article is deemed to be replaced with "each item of Article 50-2, paragraph (1) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 130 of 2003); the Order for Enforcement of the Income Tax Act prior to that amendment is hereinafter referred to in this paragraph as the "Former Order"", the phrase "Article 50-2, item (ii) or (iii)" in item (ii) of that paragraph is deemed to be replaced with "Article 50-2, paragraph (1), items (ii) through (iv) of the Former Order", and the phrase "beneficiary certificates" in item (iii) of that paragraph is deemed to be replaced with "beneficiary certificates and the investment units of the specified investment corporation prescribed in Article 50-2, paragraph (2) of the Former Order". machine translation, not official --- ## Cites - suppl-4152-130/art-4/par-1: 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-4152-130/art-4/par-2: 新令第五十一条の二 → 所得税法施行令 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2 - suppl-4152-130/art-4/par-2: 同条第一項第一号 → 所得税法施行令 第五十一条の二第一項第一号 (Article 51-2, paragraph (1), item (i)), art-51-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-1 - suppl-4152-130/art-4/par-2: この項 → 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-4152-130/art-4/par-2: 同項第二号 → 所得税法施行令 第五十一条の二第一項第二号 (Article 51-2, paragraph (1), item (ii)), art-51-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-2 - suppl-4152-130/art-4/par-2: 同項第三号 → 所得税法施行令 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-3 --- ## 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-20261106T163957-145, 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-20261106T173921-117, 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