# 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-4262-137/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)（地震保険料控除の対象となる共済に係る契約の範囲に関する経過措置） — address `suppl-4262-137/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-4262-137/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（地震保険料控除の対象となる共済に係る契約の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Contracts Pertaining to Mutual Aid Subject to Earthquake Insurance Premium Deduction caption: machine translation, not official suppl-4262-137/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-7 **第一項** 新令第二百十四条（第四号に係る部分に限る。）（地震保険料控除の対象となる共済に係る契約の範囲）の規定は、居住者が施行日以後に支払う新法第七十七条第一項（地震保険料控除）に規定する地震保険料について適用し、居住者が施行日前に支払った旧法第七十七条第一項（地震保険料控除）に規定する地震保険料については、なお従前の例による。 suppl-4262-137/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-7/par-1 The provisions of Article 214 (limited to the portion pertaining to item (iv)) (Scope of Contracts Pertaining to Mutual Aid Subject to Earthquake Insurance Premium Deduction) of the New Order apply to the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the New Act that a Resident pays on or after the Effective Date, and the provisions then in force continue to govern the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Former Act that a Resident paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4262-137/art-7/par-1: 新令第二百十四条 → 所得税法施行令 第二百十四条 (Article 214), art-214 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214 - suppl-4262-137/art-7/par-1: 第四号 → 所得税法施行令 第二百十四条第一項第四号 (Article 214, paragraph (1), item (iv)), art-214/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-4 - suppl-4262-137/art-7/par-1: 新法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-128, 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