# 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-4129-28/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)（支払調書等の提出の特例に関する経過措置） — address `suppl-4129-28/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-4129-28/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4129-28/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（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents caption: machine translation, not official suppl-4129-28/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4129-28/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-4 **第一項** 新規則第九十五条の二第一項（支払調書等の提出の特例）の規定は、平成十三年四月一日以後に同項の規定により提出をする同項に規定する磁気テープ等について適用する。 suppl-4129-28/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4129-28/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-4/par-1 The provisions of Article 95-2, paragraph (1) (Special Provision on Submission of Payment Reports, etc.) of the New Regulation apply to the magnetic tapes, etc. prescribed in that paragraph that are submitted pursuant to that paragraph on or after April 1, 2001. machine translation, not official **第二項** 新規則第九十五条の二第二項第二号の規定は、平成十二年十一月一日以後に提出をする同項の申請書について適用する。 suppl-4129-28/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4129-28/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-4/par-2 The provisions of Article 95-2, paragraph (2), item (ii) of the New Regulation apply to the written application set forth in that paragraph that is submitted on or after November 1, 2000. machine translation, not official --- ## Cites - suppl-4129-28/art-4/par-1: 新規則第九十五条の二第一項 → 所得税法施行規則 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-95-2/par-1 · https://japanlaw.org/l/340M50000040011/art-95-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4129-28/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-1/par-1 --- ## 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-20261027T143811-090, 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