# 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-4252-165/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)（信用取引等による株式又は公社債の取得価額に関する経過措置） — address `suppl-4252-165/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-4252-165/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（信用取引等による株式又は公社債の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc. caption: machine translation, not official suppl-4252-165/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-4 **第一項** 新令第百十九条（信用取引等による株式又は公社債の取得価額）の規定は、施行日以後に同条に規定する信用取引若しくは発行日取引又は金融商品取引法（昭和二十三年法律第二十五号）第二十八条第八項第三号イ（通則）に掲げる取引による公社債の売付けと買付けとによりこれらの取引の決済が行われる場合について適用する。 suppl-4252-165/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-4/par-1 The provisions of Article 119 (Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.) of the New Order apply to cases where, on or after the Effective Date, the settlement of margin transactions or when-issued transactions prescribed in that Article, or of transactions listed in Article 28, paragraph (8), item (iii), (a) (General Provisions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), is carried out through the sale and purchase of public and corporate bonds. machine translation, not official --- ## Cites - suppl-4252-165/art-4/par-1: 新令第百十九条 → 所得税法施行令 第百十九条 (Article 119), art-119 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119 - suppl-4252-165/art-4/par-1: 金融商品取引法（昭和二十三年法律第二十五号）第二十八条第八項第三号 → 金融商品取引法 第二十八条第八項第三号 (Article 28, paragraph (8), item (iii)), art-28/par-8/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-8/item-3 (e-Gov law ID 323AC0000000025) --- ## 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-20261106T173921-127, 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