# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4)
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- 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-4222-50/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-4222-50/art-4
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.
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### 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
caption: machine translation, not official
suppl-4222-50/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-4
**第一項** 改正法附則第五十七条第五項（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改正法第十八条（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（昭和三十二年法律第二十六号）第十四条（第一項に係る部分に限る。）（優良賃貸住宅の割増償却）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（平成二十二年法律第六号）附則第五十七条第五項（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十八条（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十四条（第一項に係る部分に限る。）（優良賃貸住宅の割増償却）の規定」とする。
suppl-4222-50/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-4/par-1
With regard to the application 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 14 (limited to the portion pertaining to paragraph (1)) (Special Depreciation of Quality Rental Housing) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before the amendment by the provisions of Article 18 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Amending Act, as it remains in force pursuant to the provisions of Article 57, paragraph (5) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of 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 14 (limited to the portion pertaining to paragraph (1)) (Special Depreciation of Quality Rental Housing) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 18 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), as it remains in force pursuant to the provisions of Article 57, paragraph (5) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of that Act".
machine translation, not official
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## 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 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-155, 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