# 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-4102-104/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)（減価償却資産の償却の方法に関する経過措置） — address `suppl-4102-104/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-4102-104/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（減価償却資産の償却の方法に関する経過措置） — Transitional Measures Concerning the Method of Depreciation of Depreciable Assets caption: machine translation, not official suppl-4102-104/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-7 **第一項** 新令第百二十条（減価償却資産の償却の方法）（第一項第七号に係る部分に限る。）の規定は、個人が平成十年十月一日以後に締結する同号に規定するリース取引に係る契約の目的とされている減価償却資産について適用する。 suppl-4102-104/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-7/par-1 Article 120 (Method of Depreciation of Depreciable Assets) of the New Order (limited to the portion pertaining to paragraph (1), item (vii)) applies to the Depreciable Assets that are the subject of a contract pertaining to a lease transaction prescribed in that item that an individual concludes on or after October 1, 1998. machine translation, not official --- ## Cites - suppl-4102-104/art-7/par-1: 新令第百二十条 → 所得税法施行令 第百二十条 (Article 120), art-120 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120 --- ## 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-20261106T163957-140, 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