# 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-5041-4/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)（国庫補助金等の総収入金額不算入に関する経過措置） — address `suppl-5041-4/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-5041-4/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（国庫補助金等の総収入金額不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Government Subsidies and Their Equivalent from Gross Revenue caption: machine translation, not official suppl-5041-4/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-4 **第一項** 第一条の規定による改正後の所得税法（以下「新所得税法」という。）第四十二条第一項の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に交付を受ける同項に規定する国庫補助金等について適用し、個人が施行日前に交付を受けた旧所得税法第四十二条第一項に規定する国庫補助金等については、なお従前の例による。 suppl-5041-4/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-4/par-1 The provisions of Article 42, paragraph (1) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to any government subsidy or its equivalent prescribed in that paragraph that an individual receives on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern any government subsidy or its equivalent prescribed in Article 42, paragraph (1) of the Former Income Tax Act that an individual received before the Effective Date. machine translation, not official --- ## Cites - suppl-5041-4/art-4/par-1: 第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/income-tax-act/art-42/par-1 --- ## 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-20260918T180319-132, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T193536-001, translated 2026-10-13 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05