# 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-5082-93/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)（非課税とされる通勤手当に関する経過措置） — address `suppl-5082-93/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-5082-93/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（非課税とされる通勤手当に関する経過措置） — Transitional Measures Concerning Commutation Allowances Treated as Nontaxable caption: machine translation, not official suppl-5082-93/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5082-93/art-4 **第一項** 新令第二十条の二の規定は、この政令の施行の日（以下「施行日」という。）以後に受けるべき通勤手当及びこれに類する手当（施行日前に受けるべき通勤手当及びこれに類する手当の差額として追給されるもの（以下この条において「特定差額追給手当」という。）を除く。）について適用し、施行日前に受けるべき改正前の所得税法施行令（以下「旧令」という。）第二十条の二に規定する通勤手当（施行日以後に受けるべき特定差額追給手当を含む。）については、なお従前の例による。 suppl-5082-93/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5082-93/art-4/par-1 The provisions of Article 20-2 of the New Order apply to commutation allowances and similar allowances to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), excluding those paid in addition as the difference of commutation allowances and similar allowances that were to be received before the Effective Date (hereinafter referred to as "specified back-paid difference allowances" in this Article); and the provisions then in force continue to govern commutation allowances prescribed in Article 20-2 of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that are to be received before the Effective Date (including specified back-paid difference allowances to be received on or after the Effective Date). machine translation, not official --- ## Cites - suppl-5082-93/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-5082-93/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5082-93/art-4 ## 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（非課税とされる通勤手当に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5082-93/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-20261106T173921-109, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-138, 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