# 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-5082-93/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等に関する経過措置） — address `suppl-5082-93/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-5082-93/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等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets caption: machine translation, not official suppl-5082-93/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-7 **第一項** 新令第百二十条の二第一項、第百二十三条第三項、第百二十五条、第百三十二条第一項及び第百三十四条第一項の規定は、附則第一条第四号に定める日の属する年分以後の所得税について適用し、同日の属する年分前の所得税については、なお従前の例による。 suppl-5082-93/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-7/par-1 The provisions of Article 120-2, paragraph (1), Article 123, paragraph (3), Article 125, Article 132, paragraph (1) and Article 134, paragraph (1) of the New Order apply to income tax for the tax year that includes the day specified in Article 1, item (iv) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the tax year that includes that day. machine translation, not official **第二項** 附則第一条第四号に定める日前に取得をされた旧令第百二十条の二第一項第五号に掲げる減価償却資産につき既にそのよるべき償却の方法として同項第三号イ（２）に規定する生産高比例法（以下この項において「生産高比例法」という。）を選定している場合（旧令第百二十三条第三項の規定により生産高比例法を選定したものとみなされている場合及びその償却の方法を届け出なかったことにより旧令第百二十五条第二号ロに定める方法によるべきこととされている場合を含む。）には、当該減価償却資産については、新令第百二十条の二第一項第五号ロに規定する生産高等比例法を選定したものとみなす。 suppl-5082-93/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-7/par-2 Where, with regard to a Depreciable Asset listed in Article 120-2, paragraph (1), item (v) of the Former Order that was acquired before the day specified in Article 1, item (iv) of the Supplementary Provisions, the Units-of-production Method prescribed in item (iii), (a), (2) of that paragraph (hereinafter referred to as the "Units-of-production Method" in this paragraph) has already been selected as the depreciation method by which it is to be calculated (including where it is deemed to have been selected under the provisions of Article 123, paragraph (3) of the Former Order and where it is to be calculated by the method specified in Article 125, item (ii), (b) of the Former Order because the depreciation method was not notified), the Units-of-production Method, etc. prescribed in Article 120-2, paragraph (1), item (v), (b) of the New Order is deemed to have been selected for that Depreciable Asset. machine translation, not official --- ## Cites - suppl-5082-93/art-7/par-1: 附則第一条第四号 → 所得税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5082-93/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-4 - suppl-5082-93/art-7/par-2: 附則第一条第四号 → 所得税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5082-93/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-4 - suppl-5082-93/art-7/par-2: この項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5082-93/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/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四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-4 - 所得税法施行令 附則第七条第二項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-7/par-2 --- ## 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-20261106T173921-122, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-138, 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