# 所得税法 / Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3421-20/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（内国法人が支払を受ける賞金に対する所得税の課税に関する経過規定） — address `suppl-3421-20/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-4 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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（内国法人が支払を受ける賞金に対する所得税の課税に関する経過規定） — Transitional Provisions Concerning the Imposition of Income Tax on Prize Money Received by Domestic Corporations caption: machine translation, not official suppl-3421-20/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-4 **第一項** 新法第五条第三項（内国法人の納税義務）、第七条第一項第四号（内国法人に係る課税所得の範囲）、第百七十四条（内国法人に係る所得税の課税標準）、第百七十五条（内国法人に係る所得税の税率）、第二百十二条第三項（内国法人の所得に係る源泉徴収義務）及び第二百十三条第二項（内国法人の所得に係る源泉徴収税額）（新法第百七十四条第五号に掲げる賞金に係る部分に限る。）の規定は、昭和四十三年一月一日以後に支払を受ける当該賞金について適用する。 suppl-3421-20/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-4/par-1 The provisions of Article 5, paragraph (3) (Tax Liability of Domestic Corporations), Article 7, paragraph (1), item (iv) (Scope of Taxable Income of Domestic Corporations), Article 174 (Tax Base for a Domestic Corporation's Income Taxes), Article 175 (Tax Rate for a Domestic Corporation's Income Taxes), Article 212, paragraph (3) (Obligation to Withhold Taxes from the Income of Domestic Corporations), and Article 213, paragraph (2) (Amount of Taxes Withheld from the Income of Domestic Corporations) of the New Act (limited to the parts concerning the prize money set forth in Article 174, item (v) of the New Act) apply to such prize money received on or after January 1, 1968. machine translation, not official --- ## Cites - suppl-3421-20/art-4/par-1: 新法第五条第三項 → 所得税法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/income-tax-act/art-5/par-3 - suppl-3421-20/art-4/par-1: 第七条第一項第四号 → 所得税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-4 - suppl-3421-20/art-4/par-1: 第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 - suppl-3421-20/art-4/par-1: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act/art-175 - suppl-3421-20/art-4/par-1: 第二百十二条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 - suppl-3421-20/art-4/par-1: 第二百十三条第二項 → 所得税法 第二百十三条第二項 (Article 213, paragraph (2)), art-213/par-2 — https://japanlaw.org/ja/income-tax-act/art-213/par-2 - suppl-3421-20/art-4/par-1: 新法第百七十四条第五号 → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-049, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05