# 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-4149-10/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-4149-10/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-4149-10/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-10/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-4149-10/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4 **第一項** 新所得税法施行規則別表第三（五）、別表第六（三）及び別表第七に定める書式は、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十条、第二百二十六条第三項又は第二百二十七条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及び源泉徴収票について適用し、施行日前に添付し、提出し、又は交付したこれらの計算書及び源泉徴収票については、なお従前の例による。 suppl-4149-10/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/par-1 The forms specified in Appended Table III (5), Appended Table VI (3) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act apply to the statements and Withholding slips prescribed in Article 220, Article 226, paragraph (3) or Article 227 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 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those statements and Withholding slips that were attached, submitted or delivered 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、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又は源泉徴収票に、新所得税法施行規則別表第三（五）、別表第六（三）及び別表第七に準じて、記載したものをもってこれに代えることができる。 suppl-4149-10/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/par-2 For the time being, the forms prescribed in the preceding paragraph may be replaced by statements or Withholding slips specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with Appended Table III (5), Appended Table VI (3) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4149-10/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-4149-10/art-4/par-1: 第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-4149-10/art-4/par-1: 第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 - suppl-4149-10/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-4149-10/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第一項（特定株式投資信託の要件に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-3/par-1 - 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-4149-10/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/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-20261027T143811-091, 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