# 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-4179-31/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-4179-31/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-4179-31/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4179-31/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-4179-31/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4 **第一項** 新規則別表第三（四）、別表第五（十八）から別表第五（三十）まで及び別表第六（一）に定める書式は、施行日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十五条第一項（支払調書）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、調書及び源泉徴収票については、なお従前の例による。 suppl-4179-31/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-1 The forms specified in Appended Table III (4), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation apply to the statements, reports and Withholding receipts prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) (Withholding Receipts) of the New Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements, reports and Withholding receipts that were attached, submitted or delivered before the Effective Date. machine translation, not official **第二項** 新規則別表第五（九）に定める書式は、平成十八年一月一日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。 suppl-4179-31/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-2 The form specified in Appended Table V (9) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the New Act that is submitted pursuant to that paragraph on or after January 1, 2006, and the provisions then in force continue to govern that report submitted before that date. machine translation, not official **第三項** 前二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、調書又は源泉徴収票に、新規則別表第三（四）、別表第五（九）、別表第五（十八）から別表第五（三十）まで及び別表第六（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-4179-31/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-3 For the time being, the forms prescribed in the preceding two paragraphs may be replaced by the statements, reports or Withholding receipts 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 (4), Appended Table V (9), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-4179-31/art-4/par-3: 前二項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4179-31/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-1 - suppl-4179-31/art-4/par-3: 前二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4179-31/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-2 ## 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-4179-31/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-2 - 所得税法施行規則 附則第四条第三項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/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-20261027T143811-094, 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