# 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-5031-11/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等に係る非課税に関する経過措置） — address `suppl-5031-11/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-5031-11/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等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-5031-11/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-4 **第一項** 新所得税法第十一条第四項の規定は、施行日以後に同条第三項に規定する支払者に対して行う同条第四項に規定する電磁的方法による同条第三項の申告書に記載すべき事項の提供について適用する。 suppl-5031-11/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-4/par-1 The provisions of Article 11, paragraph (4) of the New Income Tax Act apply to the provision, on or after the Effective Date, to a payer prescribed in paragraph (3) of that Article, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a declaration referred to in paragraph (3) of that Article. machine translation, not official --- ## Cites - suppl-5031-11/art-4/par-1: 新所得税法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/income-tax-act/art-11/par-4 - suppl-5031-11/art-4/par-1: 同条第三項 → 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 --- ## 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-20260918T180319-130, 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