# 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-4312-95/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)（仮想通貨の評価の方法の選定に関する経過措置） — address `suppl-4312-95/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-4312-95/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（仮想通貨の評価の方法の選定に関する経過措置） — Transitional Measures Concerning the Selection of Valuation Methods for Virtual Currency caption: machine translation, not official suppl-4312-95/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4 **第一項** この政令の施行の際現に所得税法等の一部を改正する法律（平成三十一年法律第六号。附則第六条において「改正法」という。）第一条の規定による改正後の所得税法（附則第六条において「新法」という。）第四十八条の二第一項に規定する仮想通貨（以下この条において「仮想通貨」という。）を有する個人については、施行日にその仮想通貨を取得したものとみなして、新令第百十九条の三第二項の規定を適用する。 suppl-4312-95/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4/par-1 For an individual who, at the time of enforcement of this Cabinet Order, actually holds virtual currency prescribed in Article 48-2, paragraph (1) of the Income Tax Act after its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; referred to as the "Amending Act" in Article 6 of the Supplementary Provisions) (referred to as the "New Act" in Article 6 of the Supplementary Provisions) (hereinafter referred to as "virtual currency" in this Article), the provisions of Article 119-3, paragraph (2) of the New Order apply by deeming that the individual acquired that virtual currency on the Effective Date. machine translation, not official --- ## Cites - suppl-4312-95/art-4/par-1: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4312-95/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6 - suppl-4312-95/art-4/par-1: 第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection - suppl-4312-95/art-4/par-1: 第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033) - suppl-4312-95/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4312-95/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4 - suppl-4312-95/art-4/par-1: 新令第百十九条の三第二項 → 所得税法施行令 第百十九条の三第二項 (Article 119-3, paragraph (2)), art-119-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119-3/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項（仮想通貨の評価の方法の選定に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4/par-1 --- ## 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-20261106T173921-134, 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