# 所得税法施行規則 / Regulation 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-regulation/suppl-4189-18/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（反復して預貯金等の預入等をすることを約する契約の範囲等に関する経過措置） — address `suppl-4189-18/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-7 - Every provision below carries its address and both URLs 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（反復して預貯金等の預入等をすることを約する契約の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly caption: machine translation, not official suppl-4189-18/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-7 **第一項** 新規則第八十一条の四第十号（反復して預貯金等の預入等をすることを約する契約の範囲等）の規定は、会社法施行日以後に購入をする同号に規定する公社債につき支払を受ける新法第二百二十四条第一項（利子等、配当等の受領者の告知）に規定する利子等について適用し、会社法施行日前に購入をした旧規則第八十一条の四第十号（反復して預貯金等の預入等をすることを約する契約の範囲等）に規定する公社債につき支払を受ける当該利子等については、なお従前の例による。 suppl-4189-18/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-7/par-1 The provisions of Article 81-4, item (x) (Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly) of the New Regulation apply to the interest and similar income prescribed in Article 224, paragraph (1) (Notice by a Person Receiving Interest, etc. or Dividends, etc.) of the New Act that is received with respect to the public and corporate bonds prescribed in that item that are purchased on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern that interest and similar income received with respect to the public and corporate bonds prescribed in Article 81-4, item (x) (Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly) of the Former Regulation that were purchased before the Effective Date of the Companies Act. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-094, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27