# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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)（有価証券の評価に関する経過規定） — address `suppl-3402-96/art-7` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7 - e-Gov law ID: 340CO0000000096 — 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. --- ### 第七条（有価証券の評価に関する経過規定） — Transitional Provisions Concerning Valuation of Securities caption: machine translation, not official suppl-3402-96/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7 **第一項** 昭和四十年一月一日において事業所得の基因となる有価証券を有する個人については、同日にその有価証券を取得したものとみなして、新令第百六条第二項（有価証券の評価の方法の選定）の規定を適用する。 suppl-3402-96/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7/par-1 For an individual who holds Securities that give rise to business income as of January 1, 1965, the provisions of Article 106, paragraph (2) (Selection of Method of Valuation of Securities) of the New Order apply by deeming that the individual acquired those Securities on that day. machine translation, not official **第二項** 新令第百十条から第百十七条まで（株式の分割等により取得した株式等の取得価額）の規定は、施行日以後に新令第百十条から第百十六条までの規定に規定する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3402-96/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7/par-2 The provisions of Articles 110 through 117 (Acquisition Price of Shares, etc. Acquired through Share Split, etc.) of the New Order apply to cases where an event prescribed in the provisions of Articles 110 through 116 of the New Order occurs on or after the Effective Date, and for cases where that event occurred before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3402-96/art-7/par-1: 新令第百六条第二項 → 所得税法施行令 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-106/par-2 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-110 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-111 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113-2 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-115 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-116 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06