# 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-3631-109/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)（公共法人等及び公益信託に係る非課税に関する経過措置） — address `suppl-3631-109/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-3631-109/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（公共法人等及び公益信託に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts caption: machine translation, not official suppl-3631-109/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-4 **第一項** 新所得税法第十一条の規定は、同条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託が昭和六十四年四月一日以後に支払を受けるべきこれらの規定に規定する公社債等の利子又は収益の分配について適用し、当該内国法人若しくは外国法人又は公益信託が同日前に支払を受けるべき旧所得税法第十一条第一項若しくは第二項又は第三項に規定する配当等若しくは国内源泉所得又は所得については、なお従前の例による。 suppl-3631-109/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-4/par-1 The provisions of Article 11 of the New Income Tax Act apply to interest or distributions of proceeds from public and corporate bonds or similar instruments prescribed in paragraph (1) or (2), or paragraph (3) of that Article which a Domestic Corporation or Foreign Corporation, or a charitable trust, prescribed in those provisions is to receive on or after April 1, 1989, and the provisions then in force continue to govern dividends and similar income or domestic source income, or income, prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of the Former Income Tax Act which that Domestic Corporation or Foreign Corporation, or that charitable trust, is to receive before that date. machine translation, not official **第二項** 昭和六十四年四月一日以後に前項に規定する内国法人若しくは外国法人又は公益信託が支払を受けるべき新所得税法第十一条第一項に規定する証券投資信託の収益の分配で同日を含む当該収益の分配の計算期間に対応するもののうち、その収益の分配の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分のその収益の分配については、前項の規定にかかわらず、なお従前の例による。 suppl-3631-109/art-4/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-4/par-2 Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern, among distributions of proceeds from Securities Investment Trusts prescribed in Article 11, paragraph (1) of the New Income Tax Act which a Domestic Corporation or Foreign Corporation, or a charitable trust, prescribed in the preceding paragraph is to receive on or after April 1, 1989 and which correspond to a calculation period for those distributions of proceeds that includes that date, the part of those distributions of proceeds equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period to March 31, 1989. machine translation, not official --- ## Cites - suppl-3631-109/art-4/par-1: 新所得税法第十一条 → 所得税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/income-tax-act/art-11 - suppl-3631-109/art-4/par-1: 同条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 - suppl-3631-109/art-4/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 - suppl-3631-109/art-4/par-1: 第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 - suppl-3631-109/art-4/par-2: 前項 → 所得税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3631-109/art-4/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-4/par-1 - suppl-3631-109/art-4/par-2: 新所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-1 - 所得税法 附則第四条第二項（公共法人等及び公益信託に係る非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-4/par-2 --- ## 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-20260918T180319-076, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-020, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05