# 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-4099-90/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)（非課税郵便貯金申込書等の書式に関する経過措置） — address `suppl-4099-90/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-4099-90/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4099-90/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（非課税郵便貯金申込書等の書式に関する経過措置） — Transitional Measures Concerning Forms of Applications for Tax-Exempt Postal Savings, etc. caption: machine translation, not official suppl-4099-90/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4 **第一項** 新規則別表第一（一）から別表第二（六）まで及び第二条の規定による改正後の租税特別措置法施行規則（以下「新措置法規則」という。）別表第二（一）から別表第二（六）までに定める書式は、平成十年二月二日以後に提出する新規則第三条の十三（非課税郵便貯金申込書等の書式）、第十五条（非課税貯蓄申告書等の書式）及び新措置法規則第二条の五第二項（老人等の少額公債の利子の非課税）に規定する申込書、届出書又は申告書について適用し、施行日前に提出したこれらの申込書、届出書又は申告書については、なお従前の例による。 suppl-4099-90/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-1 The forms specified in Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as the "New Special Taxation Measures Regulation") apply to the application forms, written notifications or statements prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) and Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation and Article 2-5, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of the Elderly, etc.) of the New Special Taxation Measures Regulation that are submitted on or after February 2, 1998, and the provisions then in force continue to govern such application forms, written notifications or statements submitted before the Effective Date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、第一条の規定による改正前の所得税法施行規則及び第二条の規定による改正前の租税特別措置法施行規則の相当の規定に定める申込書、届出書又は申告書に新規則別表第一（一）から別表第二（六）まで及び新措置法規則別表第二（一）から別表第二（六）までに準じて、記載したものをもってこれに代えることができる。 suppl-4099-90/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with an application form, written notification or statement specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 and the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment by the provisions of Article 2 on which entries have been made in accordance with Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the New Special Taxation Measures Regulation. machine translation, not official --- ## Cites - suppl-4099-90/art-4/par-1: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 - suppl-4099-90/art-4/par-1: 第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15 - suppl-4099-90/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-4099-90/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-1 - suppl-4099-90/art-4/par-2: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1/item-2 - 所得税法施行規則 附則第四条第二項（非課税郵便貯金申込書等の書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-005, 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