# 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-4302-131/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)（非課税貯蓄に関する異動申告書等に関する経過措置） — address `suppl-4302-131/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-4302-131/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（非課税貯蓄に関する異動申告書等に関する経過措置） — Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings, etc. caption: machine translation, not official suppl-4302-131/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-4 **第一項** 新令第四十三条第一項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定は、この政令の施行の日（以下「施行日」という。）以後に提出する新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書について適用し、施行日前に提出した第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する旧令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書については、なお従前の例による。 suppl-4302-131/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-1 The provisions of Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the New Order (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Order for Enforcement of the Act on Special Measures Concerning Taxation) apply to a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order, or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that is submitted on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 1 (hereinafter referred to as the "Former Order"), or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that was submitted before the Effective Date. machine translation, not official **第二項** 平成二十八年一月一日前に行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条（所得税法の一部改正）の規定による改正前の所得税法（以下この項において「平成二十五年旧法」という。）第十条第三項（障害者等の少額預金の利子所得等の非課税）（番号利用法整備法第七条（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（以下この項において「平成二十五年旧租税特別措置法」という。）第四条第二項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定により平成二十五年旧法第十条第三項に規定する非課税貯蓄申告書又は平成二十五年旧租税特別措置法第四条第二項において準用する平成二十五年旧法第十条第三項に規定する特別非課税貯蓄申告書を提出した者（同日から施行日の前日までの間に行政手続における特定の個人を識別するための番号の利用等に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う財務省関係政令の整備に関する政令（平成二十六年政令第百七十九号。以下「番号利用法整備令」という。）第十五条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下この項において「平成二十六年新令」という。）第四十三条第一項から第三項まで（非課税貯蓄に関する異動申告書）（これらの規定を番号利用法整備令第七条（租税特別措置法施行令の一部改正）の規定による改正後の租税特別措置法施行令（以下この項において「平成二十六年新租税特別措置法施行令」という。）第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定により平成二十六年新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は平成二十六年新租税特別措置法施行令第二条の四第三項において準用する平成二十六年新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出していない者その他の財務省令で定める者に限る。）が、施行日以後最初に所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定により所得税法施行令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する所得税法施行令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出する場合（施行日以後に所得税法施行令第四十三条第二項又は第三項（これらの規定を租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定により所得税法施行令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する所得税法施行令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出していない場合その他の財務省令で定める場合に限る。）における所得税法施行令第四十三条第一項（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定の適用については、所得税法施行令第四十三条第一項中「次に掲げる場合に該当することとなつた場合」とあるのは「その氏名、住所又は個人番号の変更をした場合（住所の変更については、国内における住所の変更及び国外の場所から従前の住所地以外の国内の場所への住所の変更に限る。）」と、「本人確認書類（第一号に掲げる場合にあつては、当該本人確認書類又はその者の変更前の氏名若しくは住所及び変更後の氏名若しくは住所を証する住民票の写しその他の財務省令で定める書類。以下この項において「本人確認等書類」という。）」とあるのは「本人確認書類」と、「当該本人確認等書類」とあるのは「当該本人確認書類」とする。 suppl-4302-131/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-2 In the case where a person who, before January 1, 2016, submitted, pursuant to Article 10, paragraph (3) (Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act before the amendment under the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter in this paragraph referred to as the "Number Use Arrangement Act") (hereinafter in this paragraph referred to as the "2013 Former Income Tax Act") (including where applied mutatis mutandis pursuant to Article 4, paragraph (2) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Act on Special Measures Concerning Taxation before the amendment under the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Act (hereinafter in this paragraph referred to as the "2013 Former Act on Special Measures Concerning Taxation")), the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act or the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the 2013 Former Act on Special Measures Concerning Taxation (limited to a person who, during the period from that date to the day before the Effective Date, has not submitted, pursuant to Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on the Arrangement of Ministry of Finance-Related Cabinet Orders Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 179 of 2014; hereinafter referred to as the "Number Use Arrangement Order") (hereinafter in this paragraph referred to as the "2014 New Order") (including where these provisions are applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after the amendment under the provisions of Article 7 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Order (hereinafter in this paragraph referred to as the "2014 New Order for Enforcement of the Act on Special Measures Concerning Taxation")), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the 2014 New Order for Enforcement of the Act on Special Measures Concerning Taxation, and other persons specified by Ministry of Finance Order) first submits, on or after the Effective Date, pursuant to Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (limited to the case where, on or after the Effective Date, the person has not submitted, pursuant to Article 43, paragraph (2) or (3) of the Order for Enforcement of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, and other cases specified by Ministry of Finance Order), with regard to the application of Article 43, paragraph (1) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), the phrase "to fall under any of the following cases" in Article 43, paragraph (1) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "to have changed the person's name, domicile or individual number (with regard to a change of domicile, limited to a change of domicile within Japan and a change of domicile from a place outside Japan to a place within Japan other than the former place of domicile)", the phrase "identity verification document (in the case falling under item (i), that identity verification document or a copy of the certificate of residence certifying the person's name or domicile before the change and name or domicile after the change or other document specified by Ministry of Finance Order; hereinafter in this paragraph referred to as "identity verification document, etc.")" is deemed to be replaced with "identity verification document", and the phrase "that identity verification document, etc." is deemed to be replaced with "that identity verification document". machine translation, not official --- ## Cites - suppl-4302-131/art-4/par-1: 新令第四十三条第一項 → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1 - suppl-4302-131/art-4/par-1: 新令第四十三条第六項 → 所得税法施行令 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-6 - suppl-4302-131/art-4/par-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection - suppl-4302-131/art-4/par-2: この項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4302-131/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-2 - suppl-4302-131/art-4/par-2: 番号利用法整備法第七条 → e-Gov law 425AC0000000028, 第七条 (Article 7), art-7 — not held in this collection - suppl-4302-131/art-4/par-2: の施行に伴う財務省関係政令の整備に関する政令（平成二十六年政令第百七十九号。以下「番号利用法整備令」という。）第十五条 → e-Gov law 426CO0000000179, 第十五条 (Article 15), art-15 — not held in this collection - suppl-4302-131/art-4/par-2: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1 - suppl-4302-131/art-4/par-2: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2 - suppl-4302-131/art-4/par-2: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3 - suppl-4302-131/art-4/par-2: 番号利用法整備令第七条 → e-Gov law 426CO0000000179, 第七条 (Article 7), art-7 — not held in this collection - suppl-4302-131/art-4/par-2: 平成二十六年新令第四十三条第六項 → 所得税法施行令 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-6 - suppl-4302-131/art-4/par-2: 第一号 → 所得税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第四条第二項（非課税貯蓄に関する異動申告書等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-2 --- ## 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-20261106T173921-132, 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