# 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-4219-17/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)（書式に関する経過措置） — address `suppl-4219-17/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-4219-17/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4219-17/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（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4219-17/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7 **第一項** 新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、施行日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付する同条に規定する計算書について適用し、施行日前に旧法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付した同条に規定する計算書については、なお従前の例による。 suppl-4219-17/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-1 The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date. machine translation, not official **第二項** 新規則別表第五（十七）に定める書式は、施行日以後に新法第二百二十五条第一項（支払調書）の規定により提出する同項に規定する調書について適用し、施行日前に旧法第二百二十五条第一項（支払調書）の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4219-17/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-2 The form prescribed in Appended Table V (17) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act that is submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act that was submitted pursuant to that paragraph before the Effective Date. machine translation, not official **第三項** 別表第五（二十八）の改正規定（附則第一条ただし書（施行期日）に規定する同表の改正規定に限る。）による新規則別表第五（二十八）に定める書式は、平成二十二年一月一日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4219-17/art-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 The form prescribed in Appended Table V (28) of the New Regulation as amended by the provisions amending Appended Table V (28) (limited to the provisions amending that table prescribed in the proviso to Article 1 (Effective Date) of the Supplementary Provisions) applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after January 1, 2010, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date. machine translation, not official **第四項** 新規則別表第六（一）に定める書式は、施行日以後に新法第二百二十六条第一項（源泉徴収票）の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、施行日前に旧法第二百二十六条第一項（源泉徴収票）の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項に規定する源泉徴収票については、なお従前の例による。 suppl-4219-17/art-7/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-4 The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that were submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, before the Effective Date. machine translation, not official **第五項** 新規則別表第七（二）に定める書式は、施行日以後に新法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により提出する同条に規定する計算書について適用し、施行日前に旧法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により提出した同条に規定する計算書については、なお従前の例による。 suppl-4219-17/art-7/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-5 The form prescribed in Appended Table VII (2) of the New Regulation applies to the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership, etc.) of the New Act that is submitted pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership, etc.) of the Former Act that was submitted pursuant to that Article before the Effective Date. machine translation, not official **第六項** 前各項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める計算書、調書又は源泉徴収票に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第五（十七）、別表第五（二十八）、別表第六（一）及び別表第七（二）に準じて、記載したものをもってこれに代えることができる。 suppl-4219-17/art-7/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-6 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statements, reports or Withholding receipts prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (17), Appended Table V (28), Appended Table VI (1) and Appended Table VII (2) of the New Regulation. machine translation, not official **第七項** 施行日から平成二十一年十二月三十一日までの間における新規則第九十条の二（株式等の譲渡の対価等の支払調書）の規定及び新規則別表第五（二十八）に定める書式の適用については、同条第一項第二号中「令第三百四十六条第一項第一号」とあるのは「所得税法施行令の一部を改正する政令（平成二十一年政令第百四号）附則第十条（株式等証券投資信託等の償還金等の受領者の告知等に関する経過措置）の規定により読み替えられた令第三百四十六条第一項第一号」と、「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」と、新規則別表第五（二十八）の表の備考２（４）中「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」と、「令第３４６条第１項第１号」とあるのは「所得税法施行令の一部を改正する政令（平成２１年政令第１０４号）附則第１０条の規定により読み替えられた令第３４６条第１項第１号」と、「若しくは一部の解約又は特定受益証券発行信託に係る信託の分割」とあるのは「又は一部の解約」とする。 suppl-4219-17/art-7/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-7 With regard to the application of the provisions of Article 90-2 (Payment Report on Consideration, etc. for Transfer of Shares, etc.) of the New Regulation and the form prescribed in Appended Table V (28) of the New Regulation during the period from the Effective Date to December 31, 2009, in paragraph (1), item (ii) of that Article, "Article 346, paragraph (1), item (i) of the Order" is deemed to be replaced with "Article 346, paragraph (1), item (i) of the Order as replaced pursuant to the provisions of Article 10 (Transitional Measures Concerning Notice, etc. by Persons Receiving Redemption Money or a Similar Asset, etc. of Stock-Type Securities Investment Trusts, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009)", and "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust"; and in Note 2 (4) of the Remarks to the table of Appended Table V (28) of the New Regulation, "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust", "Article 346, paragraph (1), item (i) of the Order" is deemed to be replaced with "Article 346, paragraph (1), item (i) of the Order as replaced pursuant to the provisions of Article 10 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009)", and "or partial cancellation, or a trust split pertaining to a Specified Trust That Issues Beneficiary Certificates" is deemed to be replaced with "or partial cancellation". machine translation, not official --- ## Cites - suppl-4219-17/art-7/par-3: 附則第一条 → 所得税法施行規則 附則第一条 (Supplementary Provisions, Article 1), suppl-4219-17/art-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1 - suppl-4219-17/art-7/par-6: 前各項 → 所得税法施行規則 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4219-17/art-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-1 - suppl-4219-17/art-7/par-6: 前各項 → 所得税法施行規則 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4219-17/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-2 - suppl-4219-17/art-7/par-6: 前各項 → 所得税法施行規則 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4219-17/art-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 - suppl-4219-17/art-7/par-6: 前各項 → 所得税法施行規則 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4219-17/art-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-4 - suppl-4219-17/art-7/par-6: 前各項 → 所得税法施行規則 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4219-17/art-7/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-5 - suppl-4219-17/art-7/par-7: 新規則第九十条の二 → 所得税法施行規則 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-2 · https://japanlaw.org/l/340M50000040011/art-90-2 - suppl-4219-17/art-7/par-7: 同条第一項第二号 → 所得税法施行規則 第九十条の二第一項第二号 (Article 90-2, paragraph (1), item (ii)), art-90-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2 - suppl-4219-17/art-7/par-7: 令第三百四十六条第一項第一号 → e-Gov law 340CO0000000096, 第三百四十六条第一項第一号 (Article 346, paragraph (1), item (i)), art-346/par-1/item-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1/par-1 - 所得税法施行規則 附則第七条第六項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-6 --- ## 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-20261027T143811-099, 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