# 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-4189-18/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)（更生計画認可の決定等に準ずる事由に関する経過措置） — address `suppl-4189-18/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-4189-18/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/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（更生計画認可の決定等に準ずる事由に関する経過措置） — Transitional Measures Concerning Grounds Equivalent to a Decision Approving a Reorganization Plan, etc. caption: machine translation, not official suppl-4189-18/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-4 **第一項** 会社法施行日前にされた改正前の所得税法施行規則（以下「旧規則」という。）第三十五条の二第一号（更生計画認可の決定等に準ずる事由）に規定する整理計画の決定（会社法施行の際現に係属している会社の整理に関する事件に係る同号に規定する整理計画の決定を含む。）については、なお従前の例による。 suppl-4189-18/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-4/par-1 The provisions then in force continue to govern a decision on an arrangement plan prescribed in Article 35-2, item (i) (Grounds Equivalent to a Decision Approving a Reorganization Plan, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") that was made before the Effective Date of the Companies Act (including a decision on an arrangement plan prescribed in that item that pertains to a case concerning the arrangement of a company that is pending at the time of enforcement of the Companies Act). machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-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