# 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-4162-100/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)（陳腐化した減価償却資産の償却費の特例に関する経過措置） — address `suppl-4162-100/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-4162-100/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（陳腐化した減価償却資産の償却費の特例に関する経過措置） — Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4162-100/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-4</sup>

**第一項**  所得税法等の一部を改正する法律（平成十六年法律第十四号。以下「改正法」という。）附則第二十五条第七項、第九項、第十一項又は第十三項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第二十五条第七項、第九項、第十一項若しくは第十三項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第七条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十三条の三（第一項第三号に係る部分に限る。）、第十四条第一項、第十四条の二若しくは第十五条（農業経営改善計画等を実施する個人の機械等の割増償却等）の規定」とする。
<sup>suppl-4162-100/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-4/par-1</sup>
In applying the provisions of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 25, paragraph (7), (9), (11) or (13) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004; hereinafter referred to as the "Amending Act") apply, in Article 133-2, paragraph (1) of the New Order, ")又は" (or) is deemed to be replaced with ")若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-3 (limited to the portion pertaining to paragraph (1), item (iii)), Article 14, paragraph (1), Article 14-2 or Article 15 (Special Depreciation, etc. of Machinery, etc. of Individuals Implementing a Farm Management Improvement Plan, etc.) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 25, paragraph (7), (9), (11) or (13) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of that Act".
<sup>machine translation, not official</sup>

---

## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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