# 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-4269-53/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)（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項に関する経過措置） — address `suppl-4269-53/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-4269-53/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/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（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Documents to Be Submitted When a Transfer of Business, etc. Occurs at a Financial Institution, etc. caption: machine translation, not official suppl-4269-53/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-4 **第一項** 新規則第八条の三（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項）の規定は、施行日以後に提出する新令第四十四条第一項（金融機関等において事業譲渡等があった場合の申告）の書類について適用し、施行日前に提出した旧令第四十四条第一項（金融機関等において事業譲渡等があった場合の申告）の書類については、なお従前の例による。 suppl-4269-53/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-4/par-1 The provisions of Article 8-3 (Matters to Be Stated in Documents to Be Submitted When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the New Regulation apply to the documents under Article 44, paragraph (1) (Statement When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the New Order that are submitted on or after the Effective Date, and the provisions then in force continue to govern the documents under Article 44, paragraph (1) (Statement When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the Former Order that were submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-4/par-1: 新規則第八条の三 → 所得税法施行規則 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3 · https://japanlaw.org/l/340M50000040011/art-8-3 --- ## 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-20261027T143811-104, 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