# 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-4292-105/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)（合併等により交付する株式に一に満たない端数がある場合の所得計算に関する経過措置） — address `suppl-4292-105/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-4292-105/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（合併等により交付する株式に一に満たない端数がある場合の所得計算に関する経過措置） — Transitional Measures regarding Calculation of Income Where There Is a Fraction of Less Than One Share in Shares Delivered Through a Merger, etc. caption: machine translation, not official suppl-4292-105/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-7 **第一項** 新令第八十三条の二第三項（合併等により交付する株式に一に満たない端数がある場合の所得計算）の規定は、施行日以後に行われる同条第五項第六号に規定する株式分配について適用する。 suppl-4292-105/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-7/par-1 The provisions of Article 83-2, paragraph (3) (Calculation of Income Where There Is a Fraction of Less Than One in Shares Delivered Through a Merger, etc.) of the New Order apply to a share distribution prescribed in paragraph (5), item (vi) of that Article that takes place on or after the Effective Date. machine translation, not official **第二項** 施行日から平成二十九年九月三十日までの間における新令第八十三条の二第五項の規定の適用については、同項第七号中「第二条第十二号の五の二」とあるのは、「第二条第十二号の六」とする。 suppl-4292-105/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-7/par-2 With regard to the application of Article 83-2, paragraph (5) of the New Order during the period from the Effective Date to September 30, 2017, the phrase "Article 2, item (xii)-5-2" in item (vii) of that paragraph is deemed to be replaced with "Article 2, item (xii)-6". machine translation, not official --- ## Cites - suppl-4292-105/art-7/par-1: 新令第八十三条の二第三項 → 所得税法施行令 第八十三条の二第四項 (Article 83-2, paragraph (4)), art-83-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-4 --- ## 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-20261106T173921-123, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-131, 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