# 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-4089-19/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)（書式に関する経過措置） — address `suppl-4089-19/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-4089-19/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4089-19/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（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4089-19/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-4 **第一項** 新規則別表第三（三）、別表第三（四）、別表第五（三）、別表第五（九）、別表第五（二十三）、別表第五（二十八）及び別表第六（一）に定める書式は、この省令の施行の日以後に所得税法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十五条（支払調書及び支払通知書）又は第二百二十六条第一項（源泉徴収票）の規定により添付し、提出し、又は交付するこれらの規定に規定する計算書、調書、通知書及び源泉徴収票について適用し、同日前に添付し、提出し、又は交付したこれらの計算書、調書、通知書及び源泉徴収票については、なお従前の例による。 suppl-4089-19/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-4/par-1 The forms specified in Appended Table III (3), Appended Table III (4), Appended Table V (3), Appended Table V (9), Appended Table V (23), Appended Table V (28) and Appended Table VI (1) of the New Regulation apply to the statements, reports, written notices and Withholding receipts prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 225 (Payment Reports and Notice of Payment) or Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern such statements, reports, written notices and Withholding receipts attached, submitted or delivered before that date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める計算書、調書、通知書又は源泉徴収票に新規則別表第三（三）、別表第三（四）、別表第五（三）、別表第五（九）、別表第五（二十三）、別表第五（二十八）及び別表第六（一）に準じて、記載したものをもってこれに代えることができる。 suppl-4089-19/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-4/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with a statement, report, written notice or Withholding receipt specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table III (3), Appended Table III (4), Appended Table V (3), Appended Table V (9), Appended Table V (23), Appended Table V (28) and Appended Table VI (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-4089-19/art-4/par-1: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/ja/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-4089-19/art-4/par-1: 第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225 - suppl-4089-19/art-4/par-1: 第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-4089-19/art-4/par-2: 前項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4089-19/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-4/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第四条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-4/par-2 --- ## 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-20261027T143811-088, 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