# 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-5069-14/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)（支払通知書に係る電磁的方法による提供の承諾に関する経過措置） — address `suppl-5069-14/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-5069-14/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14/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（支払通知書に係る電磁的方法による提供の承諾に関する経過措置） — Transitional Measures Regarding Consent to Provision by Electronic or Magnetic Means Concerning Notices of Payment caption: machine translation, not official suppl-5069-14/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4 **第一項** 新規則第九十二条の三第二項（所得税法施行規則第七十二条の四第十項及び第七十二条の六第十項並びに租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第五条の四の二第十一項、第五条の四の三第八項、第五条の四の四第九項及び第五条の四の五第八項において準用する場合を含む。以下この条において同じ。）の規定は、新規則第九十二条の三第二項に規定する支払をする者、所得税法施行規則第七十二条の四第十項に規定する内国法人、同令第七十二条の六第十項に規定する外国法人、租税特別措置法施行規則第五条の四の二第十一項に規定する特定目的会社、同令第五条の四の三第八項に規定する投資法人又は同令第五条の四の四第九項若しくは第五条の四の五第八項に規定する受託法人が施行日以後に行う新規則第九十二条の三第二項に規定する通知について適用する。 suppl-5069-14/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4/par-1 The provisions of Article 92-3, paragraph (2) of the New Regulation (including as applied mutatis mutandis pursuant to Article 72-4, paragraph (10) and Article 72-6, paragraph (10) of the Regulation for Enforcement of the Income Tax Act and Article 5-4-2, paragraph (11), Article 5-4-3, paragraph (8), Article 5-4-4, paragraph (9) and Article 5-4-5, paragraph (8) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957); the same applies hereinafter in this Article) apply to the notice prescribed in Article 92-3, paragraph (2) of the New Regulation given on or after the Effective Date by the person making the payment prescribed in that paragraph, the Domestic Corporation prescribed in Article 72-4, paragraph (10) of the Regulation for Enforcement of the Income Tax Act, the Foreign Corporation prescribed in Article 72-6, paragraph (10) of that Regulation, the specific purpose company prescribed in Article 5-4-2, paragraph (11) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, the investment corporation prescribed in Article 5-4-3, paragraph (8) of that Regulation, or the trust corporation prescribed in Article 5-4-4, paragraph (9) or Article 5-4-5, paragraph (8) of that Regulation. machine translation, not official --- ## Cites - suppl-5069-14/art-4/par-1: 新規則第九十二条の三第二項 → 所得税法施行規則 第九十二条の三第二項 (Article 92-3, paragraph (2)), art-92-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3/par-2 · https://japanlaw.org/l/340M50000040011/art-92-3/par-2 - suppl-5069-14/art-4/par-1: 所得税法施行規則第七十二条の四第十項 → 所得税法施行規則 第七十二条の四第十項 (Article 72-4, paragraph (10)), art-72-4/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-10 · https://japanlaw.org/l/340M50000040011/art-72-4/par-10 - suppl-5069-14/art-4/par-1: 第七十二条の六第十項 → 所得税法施行規則 第七十二条の六第十項 (Article 72-6, paragraph (10)), art-72-6/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-6/par-10 · https://japanlaw.org/l/340M50000040011/art-72-6/par-10 - suppl-5069-14/art-4/par-1: この条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-5069-14/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第四条第一項（支払通知書に係る電磁的方法による提供の承諾に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4/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-20261027T143811-125, 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