# 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-5079-18/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)（給与所得に係る源泉徴収に関する経過措置） — address `suppl-5079-18/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-5079-18/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/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（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income caption: machine translation, not official suppl-5079-18/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4 **第一項** 新規則第七十三条第一項の規定は、令和八年一月一日以後に支払を受けるべき所得税法第百八十三条第一項に規定する給与等（以下この項及び次項において「給与等」という。）について提出する同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する給与所得者の扶養控除等申告書については、なお従前の例による。 suppl-5079-18/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1 The provisions of Article 73, paragraph (1) of the New Regulation apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that is submitted for salary or other wage prescribed in Article 183, paragraph (1) of that Act for which payment is to be received on or after January 1, 2026 (hereinafter referred to as "salary or other wage" in this paragraph and the following paragraph), and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date. machine translation, not official **第二項** 新規則第七十四条第一項の規定は、令和八年一月一日以後に支払を受けるべき給与等について提出する所得税法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する従たる給与についての扶養控除等申告書については、なお従前の例による。 suppl-5079-18/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-2 The provisions of Article 74, paragraph (1) of the New Regulation apply to a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that is submitted for salary or other wage for which payment is to be received on or after January 1, 2026, and the provisions then in force continue to govern a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date. machine translation, not official **第三項** 令和七年十二月一日から同年十二月三十一日までの間における新規則第七十三条の規定の適用については、同条第一項第五号中「第四項から第六項まで」とあるのは、「第四項又は第六項」とする。 suppl-5079-18/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-3 With respect to the application of Article 73 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "paragraphs (4) through (6)" in Article 73, paragraph (1), item (v) of the New Regulation is deemed to be replaced with "paragraph (4) or (6)". machine translation, not official --- ## Cites - suppl-5079-18/art-4/par-1: 新規則第七十三条第一項 → 所得税法施行規則 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1 - suppl-5079-18/art-4/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - suppl-5079-18/art-4/par-1: この項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5079-18/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1 - suppl-5079-18/art-4/par-1: 次項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5079-18/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-2 - suppl-5079-18/art-4/par-1: 同法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/ja/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8 - suppl-5079-18/art-4/par-2: 新規則第七十四条第一項 → 所得税法施行規則 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74/par-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1 - suppl-5079-18/art-4/par-2: 所得税法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/ja/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6 - suppl-5079-18/art-4/par-3: 新規則第七十三条 → 所得税法施行規則 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73 · https://japanlaw.org/l/340M50000040011/art-73 - suppl-5079-18/art-4/par-3: 同条第一項第五号 → 所得税法施行規則 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-5 - suppl-5079-18/art-4/par-3: 第四項から第六項まで → 所得税法施行規則 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-4 · https://japanlaw.org/l/340M50000040011/art-73/par-4 ## Cited by 3 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-1 - 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-5079-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-2 - 所得税法施行規則 附則第四条第一項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/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-20261027T143811-127, 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