# 所得税法 / Income Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3421-20/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（青色事業専従者給与に関する経過規定） — address `suppl-3421-20/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-7 - e-Gov law ID: 340AC0000000033 — 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（青色事業専従者給与に関する経過規定） — Transitional Provisions Concerning Salaries Paid to Relatives Employed Only by a Blue-Return Filer caption: machine translation, not official suppl-3421-20/art-7 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-7 **第一項** 新法第五十七条第一項（同項の親族の範囲に関する部分を除く。）及び第二項（事業に専従する親族がある場合の必要経費の特例等）の規定は、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。 suppl-3421-20/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-7/par-1 The provisions of Article 57, paragraph (1) (excluding the part concerning the scope of relatives referred to in that paragraph) and paragraph (2) (Special Provisions on Necessary Expenses If There Are Relatives Working Exclusively in the Business, etc.) of the New Act apply to income tax for 1968 and subsequent years, and the provisions then in force continue to govern income tax for 1967 and earlier years. machine translation, not official --- ## Cites - suppl-3421-20/art-7/par-1: 新法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 - suppl-3421-20/art-7/par-1: 第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-050, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05