# 法人税法 / Corporation Tax Act — 第七条 (Supplementary Provisions, Article 7) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation 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: 第七条 (Supplementary Provisions, Article 7)（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — address `suppl-5061-8/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-7 - 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. --- ### 第七条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — Transitional Measures for Vesting, etc. of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property caption: machine translation, not official suppl-5061-8/art-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-7 **第一項** 新法人税法第二条第二十九号の二、第十二条及び第三十七条の規定（同条第五項に規定する公益信託に係る部分に限る。）は、附則第一条第九号に定める日以後に効力が生ずる同項に規定する公益信託（移行認可を受けた信託を含む。）について適用し、同日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、次条に定めるものを除き、なお従前の例による。 suppl-5061-8/art-7/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-7/par-1 The provisions of Article 2, item (xxix)-2, Article 12 and Article 37 of the New Corporation Tax Act (limited to the part concerning public interest trusts prescribed in paragraph (5) of that Article) apply to public interest trusts prescribed in that paragraph (including trusts that have received transition authorization) that take effect on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and with regard to public interest trusts prescribed in Article 1 of the Act on Charitable Trust prior to the amendment by the Act on Public Interest Trusts that took effect before that date (excluding those that have received transition authorization), except as provided for in the following Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5061-8/art-7/par-1: 新法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2 - suppl-5061-8/art-7/par-1: 第三十七条 → 法人税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/corporation-tax-act/art-37 · https://japanlaw.org/l/340AC0000000034/art-37 - suppl-5061-8/art-7/par-1: 次条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5061-8/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-8 - suppl-5061-8/art-7/par-1: 同条第五項 → 法人税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/en/corporation-tax-act/art-37/par-5 · https://japanlaw.org/l/340AC0000000034/art-37/par-5 - suppl-5061-8/art-7/par-1: 第十二条 → 法人税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/corporation-tax-act/art-12 · https://japanlaw.org/l/340AC0000000034/art-12 - suppl-5061-8/art-7/par-1: 附則第一条第九号 → 法人税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5061-8/art-1/par-1/item-9 — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-1/par-1/item-9 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第九号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-1/par-1/item-9/sub-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-146, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08