# 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)（個人の準備金に関する経過措置） — address `suppl-3621-14/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-3621-14/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-14/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.

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### 第四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-14/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-4</sup>

**第一項**  旧法第二十条の二第一項のプログラム準備金を積み立てている個人の昭和六十二年一月一日における昭和六十一年から繰り越された同項のプログラム準備金の金額の事業所得の総収入金額への算入については、なお従前の例による。
<sup>suppl-3621-14/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-4/par-1</sup>
The provisions then in force continue to govern the inclusion in the gross revenue of business income of the amount of the program reserve referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1986, as of January 1, 1987, of an individual who has been setting aside the program reserve referred to in that paragraph.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-334, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-335, 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