# 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-4112-118/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)（無記名割引債の償還金の告知書等の提出等に関する経過措置） — address `suppl-4112-118/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-4112-118/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（無記名割引債の償還金の告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission of Paper-Based Notices, etc. for Redemption Money of Bearer Discount Bonds caption: machine translation, not official suppl-4112-118/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4112-118/art-7 **第一項** 新令第三百三十九条の二（無記名割引債の償還金の告知書等の提出等）及び第三百三十九条の三（割引債の範囲等）の規定は、都市基盤整備公団法附則第一条ただし書に規定する日（次項において「基準日」という。）以後に支払を受ける新令第三百三十九条の二第一項に規定する償還金について適用する。 suppl-4112-118/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4112-118/art-7/par-1 The provisions of Article 339-2 (Submission of Paper-Based Notices, etc. for Redemption Money of Bearer Discount Bonds) and Article 339-3 (Scope, etc. of Discount Bonds) of the New Order apply to redemption money prescribed in Article 339-2, paragraph (1) of the New Order that is received on or after the date prescribed in the proviso to Article 1 of the Supplementary Provisions of the Urban Infrastructure Development Corporation Act (referred to as the "base date" in the following paragraph). machine translation, not official **第二項** 新令第三百三十九条の二第一項に規定する無記名割引債を有する者が、当該無記名割引債を基準日前から引き続き同条第二項に規定する金融機関の営業所等に保管の委託をしている場合において、基準日以後最初に当該保管の委託をしている無記名割引債の償還金の支払を受ける日までに、同条第一項に規定する告知書に同項に規定する財務省令で定める事項を記載し、これを当該金融機関の営業所等の長に提出をしたときは、当該保管の委託に係る契約は当該提出をした日に締結されたものと、当該告知書は当該締結の際に提出された同条第二項の告知書とそれぞれみなして、同条の規定を適用する。 suppl-4112-118/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4112-118/art-7/par-2 In the case where a person who holds a bearer discount bond prescribed in Article 339-2, paragraph (1) of the New Order has had that bearer discount bond held in custody continuously since before the base date at the business office of a financial institution or other such place prescribed in paragraph (2) of that Article, and, by the day on which the person first receives, on or after the base date, payment of redemption money for the bearer discount bond held in custody, enters the particulars specified by Ministry of Finance Order prescribed in paragraph (1) of that Article in the paper-based notice prescribed in that paragraph and submits it to the head of that business office of the financial institution or other such place, the contract for that custody is deemed to have been concluded on the day of that submission, and that paper-based notice is deemed to be the paper-based notice referred to in paragraph (2) of that Article submitted at the time of that conclusion, and that Article applies. machine translation, not official --- ## Cites - suppl-4112-118/art-7/par-1: 次項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4112-118/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4112-118/art-7/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4112-118/art-1/par-1/item-2 - 所得税法施行令 附則第七条第一項（無記名割引債の償還金の告知書等の提出等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4112-118/art-7/par-1 --- ## 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-20261106T173921-114, 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-20261106T173921-115, 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