# 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-4259-35/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)（支払調書の提出等に関する経過措置） — address `suppl-4259-35/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-4259-35/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4259-35/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（支払調書の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Payment Reports caption: machine translation, not official suppl-4259-35/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4 **第一項** 新規則第八十二条第二項第一号（利子等の支払調書）の規定は、この省令の施行の日（以下「施行日」という。）以後に支払の確定する同条第一項に規定する利子等について適用し、施行日前に支払の確定した改正前の所得税法施行規則（以下「旧規則」という。）第八十二条第一項（利子等の支払調書）に規定する利子等については、なお従前の例による。 suppl-4259-35/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-1 The provisions of Article 82, paragraph (2), item (i) (Payment Report on Interest and Similar Income) of the New Regulation apply to interest and similar income prescribed in paragraph (1) of that Article for which payment is finalized 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 interest and similar income prescribed in Article 82, paragraph (1) (Payment Report on Interest and Similar Income) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation") for which payment was finalized before the Effective Date. machine translation, not official **第二項** 新規則第八十三条第二項第五号（配当等の支払調書）の規定は、施行日以後に支払の確定する同条第一項に規定する配当等について適用し、施行日前に支払の確定した旧規則第八十三条第一項（配当等の支払調書）に規定する配当等については、なお従前の例による。 suppl-4259-35/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-2 The provisions of Article 83, paragraph (2), item (v) (Payment Report on Dividends and Similar Income) of the New Regulation apply to dividends and similar income prescribed in paragraph (1) of that Article for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Former Regulation for which payment was finalized before the Effective Date. machine translation, not official **第三項** 施行日前に支払又は交付の確定した旧規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）の株式等の譲渡の対価及び償還金等については、なお従前の例による。 suppl-4259-35/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-3 The provisions then in force continue to govern consideration for the transfer of shares, etc. and redemption money or a similar asset under Article 90-2, paragraph (2) (Payment Report on Consideration, etc. for Transfer of Shares, etc.) of the Former Regulation for which payment or delivery was finalized before the Effective Date. machine translation, not official **第四項** 施行日前に交付の確定した旧規則第九十条の三第二項（交付金銭等の支払調書）の交付金銭等については、なお従前の例による。 suppl-4259-35/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-4 The provisions then in force continue to govern delivered money, etc. under Article 90-3, paragraph (2) (Payment Report on Delivered Money, etc.) of the Former Regulation for which delivery was finalized before the Effective Date. machine translation, not official **第五項** 新規則第九十六条第三項（信託の計算書）（同項第二号に規定する特定割引債の償還金及び国外割引債の償還金に係る部分に限る。）の規定は、これらの償還金が施行日以後に信託財産の収益に帰せられる同条第一項の信託について適用する。 suppl-4259-35/art-4/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-5 The provisions of Article 96, paragraph (3) (Trust Accounting Statement) of the New Regulation (limited to the portion pertaining to redemption money of specified discount bonds and redemption money of foreign discount bonds prescribed in item (ii) of that paragraph) apply to trusts prescribed in Article 96, paragraph (1) of the New Regulation for which that redemption money is attributed to the income of the trust property on or after the Effective Date. machine translation, not official **第六項** 施行日前に旧規則第九十七条第五項（名義人受領の株式等の譲渡の対価の調書）に規定する支払を受けるべき同条第六項の株式等の譲渡の対価については、なお従前の例による。 suppl-4259-35/art-4/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-6 The provisions then in force continue to govern consideration for the transfer of shares, etc. under Article 97, paragraph (6) of the Former Regulation for which the payment prescribed in Article 97, paragraph (5) (Report on Consideration for Transfer of Shares, etc. Received by the Person of Record) of the Former Regulation is to be received before the Effective Date. machine translation, not official --- ## Cites - suppl-4259-35/art-4/par-1: 新規則第八十二条第二項第一号 → 所得税法施行規則 第八十二条第二項第一号 (Article 82, paragraph (2), item (i)), art-82/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-1 - suppl-4259-35/art-4/par-1: 同条第一項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1 - suppl-4259-35/art-4/par-2: 新規則第八十三条第二項第五号 → 所得税法施行規則 第八十三条第二項第五号 (Article 83, paragraph (2), item (v)), art-83/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-5 - suppl-4259-35/art-4/par-2: 同条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1 - suppl-4259-35/art-4/par-5: 新規則第九十六条第三項 → 所得税法施行規則 第九十六条第三項 (Article 96, paragraph (3)), art-96/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-3 · https://japanlaw.org/l/340M50000040011/art-96/par-3 - suppl-4259-35/art-4/par-5: 同項第二号 → 所得税法施行規則 第九十六条第三項第二号 (Article 96, paragraph (3), item (ii)), art-96/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-96/par-3/item-2 - suppl-4259-35/art-4/par-5: 同条第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/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-20261027T143811-103, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-104, 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