# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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)（勤労者財産形成貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — address `suppl-3571-8/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/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（勤労者財産形成貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Property Accumulation Savings and Workers' Property Accumulation Pension Savings caption: machine translation, not official suppl-3571-8/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4 **第一項** 新法第四条の二及び第四条の三の規定は、附則第一条第二号に定める日以後に締結する勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項に規定する勤労者財産形成貯蓄契約又は同条第二項に規定する勤労者財産形成年金貯蓄契約に基づく預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする新法第四条の二第一項に規定する財産形成貯蓄又は新法第四条の三第一項に規定する財産形成年金貯蓄について適用する。 suppl-3571-8/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-1 The provisions of Articles 4-2 and 4-3 of the New Act apply to asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act for which deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made based on a workers' property accumulation savings contract prescribed in Article 6, paragraph (1) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) or a workers' property accumulation pension savings contract prescribed in paragraph (2) of that Article concluded on or after the date specified in Article 1, item (ii) of the Supplementary Provisions. machine translation, not official **第二項** 新法第四条の二第一項に規定する勤労者が、附則第一条第二号に定める日前に預入等をした改正前の租税特別措置法（以下「旧法」という。）第四条の二第一項に規定する財産形成貯蓄で同日において同条の要件を満たすもの（以下この条において「旧財産形成貯蓄」という。）を有する場合には、当該財産形成貯蓄については、当該勤労者が同日において新法第四条の二の要件に従つて預入等をしたものとみなして、同条の規定を適用する。 suppl-3571-8/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-2 If a worker prescribed in Article 4-2, paragraph (1) of the New Act holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") for which placement was made before the date specified in Article 1, item (ii) of the Supplementary Provisions and which satisfy the requirements of that Article on that date (hereinafter referred to as "former asset-building savings" in this Article), the provisions of Article 4-2 of the New Act apply to those asset-building savings by deeming that worker to have made placement in accordance with the requirements of that Article on that date. machine translation, not official **第三項** 附則第一条第二号に定める日において旧財産形成貯蓄を有する者が、同日から同日以後二年を経過する日までの間に、勤労者財産形成促進法の一部を改正する法律附則第二条第三項に定めるところにより、当該旧財産形成貯蓄に係る新法第四条の二第一項に規定する勤労者財産形成貯蓄契約を新法第四条の三第一項に規定する勤労者財産形成年金貯蓄契約に変更をする場合には、当該変更をする日における新法第四条の二第一項に規定する財産形成貯蓄で同条の要件を満たすものは、同日において新法第四条の三第一項に規定する勤労者財産形成年金貯蓄契約に基づく財産形成年金貯蓄として預入等をするものとして、同条の規定を適用する。 suppl-3571-8/art-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-3 If a person who holds former asset-building savings on the date specified in Article 1, item (ii) of the Supplementary Provisions changes, during the period from that date to the day on which two years have elapsed from that date, the workers' property accumulation savings contract prescribed in Article 4-2, paragraph (1) of the New Act relating to those former asset-building savings to a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act, as provided for in Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act, the provisions of Article 4-3 of the New Act apply by deeming a placement of the asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act that satisfy the requirements of that Article on the day of that change to be made, on that day, as asset-building pension savings based on a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act. machine translation, not official **第四項** 前三項に定めるもののほか、旧財産形成貯蓄及び前項の変更に係る新法第四条の二及び第四条の三の規定の適用に関し必要な事項は、政令で定める。 suppl-3571-8/art-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-4 Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of Articles 4-2 and 4-3 of the New Act with regard to former asset-building savings and the change referred to in the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3571-8/art-4/par-1: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項 → e-Gov law 346AC0000000092, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - suppl-3571-8/art-4/par-1: 同条第二項 → e-Gov law 346AC0000000092, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection - suppl-3571-8/art-4/par-1: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3571-8/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4 - suppl-3571-8/art-4/par-1: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3571-8/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - suppl-3571-8/art-4/par-2: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3571-8/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4 - suppl-3571-8/art-4/par-2: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3571-8/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - suppl-3571-8/art-4/par-3: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3571-8/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - suppl-3571-8/art-4/par-4: 前三項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3571-8/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-2 - suppl-3571-8/art-4/par-4: 前三項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3571-8/art-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-3 - suppl-3571-8/art-4/par-4: 前三項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3571-8/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - 租税特別措置法 附則第四条第一項（勤労者財産形成貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-1 - 租税特別措置法 附則第四条第二項（勤労者財産形成貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-2 - 租税特別措置法 附則第四条第四項（勤労者財産形成貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-316, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07