# 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-5022-111/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)（譲渡制限付株式の価額等に関する経過措置） — address `suppl-5022-111/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-5022-111/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（譲渡制限付株式の価額等に関する経過措置） — Transitional Measures Concerning the Value, etc. of Restricted Shares caption: machine translation, not official suppl-5022-111/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4 **第一項** 第一条の規定（附則第一条第五号に掲げる改正規定を除く。以下この項及び次項において同じ。）による改正後の所得税法施行令第八十四条第一項及び第百九条第一項の規定は、施行日以後に同令第八十四条第一項の個人が死亡する場合について適用し、施行日前に第一条の規定による改正前の所得税法施行令第八十四条第一項の個人が死亡した場合については、なお従前の例による。 suppl-5022-111/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1 The provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (excluding the amending provisions listed in Article 1, item (v) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph) apply where the individual prescribed in Article 84, paragraph (1) of that Order dies on or after the Effective Date, and the provisions then in force continue to govern where the individual prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 died before the Effective Date. machine translation, not official **第二項** 施行日から附則第一条第五号に定める日の前日までの間における第一条の規定による改正後の所得税法施行令第八十四条第一項及び第百九条第一項の規定の適用については、同令第八十四条第一項中「次項第二号」とあるのは「第二号」と、同令第百九条第一項第二号中「同条第二項第二号」とあるのは「同項第二号」とする。 suppl-5022-111/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2 With regard to the application of the provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 during the period from the Effective Date until the day preceding the day specified in Article 1, item (v) of the Supplementary Provisions, the phrase "item (ii) of the following paragraph" in Article 84, paragraph (1) of that Order is deemed to be replaced with "item (ii)", and the phrase "paragraph (2), item (ii) of that Article" in Article 109, paragraph (1), item (ii) of that Order is deemed to be replaced with "item (ii) of that paragraph". machine translation, not official **第三項** 新令第八十四条第一項（第二号に係る部分に限る。）の規定は、附則第一条第五号に定める日以後にその交付に係る決議（当該決議が行われない場合には、その交付）がされる同項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式について適用し、同日前にその交付に係る決議（当該決議が行われない場合には、その交付）がされ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。）第八十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式については、なお従前の例による。 suppl-5022-111/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-3 The provisions of Article 84, paragraph (1) (limited to the part pertaining to item (ii)) of the New Order apply to specified restricted shares prescribed in that paragraph for which a resolution on delivery is made (where no such resolution is made, for which delivery is made) on or after the day specified in Article 1, item (v) of the Supplementary Provisions and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and the provisions then in force continue to govern specified restricted shares prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order") for which a resolution on delivery was made (where no such resolution was made, for which delivery was made) before that day and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares. machine translation, not official --- ## Cites - suppl-5022-111/art-4/par-1: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5022-111/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 - suppl-5022-111/art-4/par-1: この項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5022-111/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1 - suppl-5022-111/art-4/par-1: 次項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5022-111/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2 - suppl-5022-111/art-4/par-1: 所得税法施行令第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1 - suppl-5022-111/art-4/par-1: 第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1 - suppl-5022-111/art-4/par-2: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5022-111/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 - suppl-5022-111/art-4/par-2: 所得税法施行令第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1 - suppl-5022-111/art-4/par-2: 第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1 - suppl-5022-111/art-4/par-3: 新令第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1 - suppl-5022-111/art-4/par-3: 第二号 → 所得税法施行令 第八十四条第一項第二号 (Article 84, paragraph (1), item (ii)), art-84/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1/item-2 - suppl-5022-111/art-4/par-3: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5022-111/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 - 所得税法施行令 附則第四条第一項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/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-20261106T173921-129, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-135, 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