# 所得税法施行規則 / Regulation 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-regulation/suppl-3599-9/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（給与所得者の保険料控除申告書の記載事項に関する経過措置） — address `suppl-3599-9/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-4 - Every provision below carries its address and both URLs 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（給与所得者の保険料控除申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction caption: machine translation, not official suppl-3599-9/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-4 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-4 **第一項** 新規則第七十五条（給与所得者の保険料控除申告書の記載事項）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法第百九十六条第一項（給与所得者の保険料控除申告書）の規定により提出する同条第三項に規定する給与所得者の保険料控除申告書について適用し、同日前に提出する当該申告書については、なお従前の例による。 suppl-3599-9/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-4/par-1 The provisions of Article 75 (Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation apply to the salary income earner's return for insurance premium deduction prescribed in paragraph (3) of that Article that is submitted pursuant to the provisions of Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of the Income Tax Act on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such returns submitted before that date. machine translation, not official --- ## Cites - suppl-3599-9/art-4/par-1: 新規則第七十五条 → 所得税法施行規則 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75 · https://japanlaw.org/l/340M50000040011/art-75 - suppl-3599-9/art-4/par-1: 所得税法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1 - suppl-3599-9/art-4/par-1: 同条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-083, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27