# 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-5021-8/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)（確定申告書の添付書類に関する経過措置） — address `suppl-5021-8/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-5021-8/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（確定申告書の添付書類に関する経過措置） — Transitional Measures Concerning Documents to Be Attached to Tax Returns caption: machine translation, not official suppl-5021-8/art-7 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-7 **第一項** 新所得税法第百二十条第三項（所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに新所得税法第百六十六条において準用する場合を含む。）の規定は、令和五年分以後の所得税に係る確定申告書を提出する場合について適用し、令和四年分以前の所得税に係る確定申告書を提出した場合については、なお従前の例による。 suppl-5021-8/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-7/par-1 The provisions of Article 120, paragraph (3) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and pursuant to Article 166 of the New Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2023 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2022 or an earlier tax year was filed. machine translation, not official **第二項** 新所得税法第百二十条第四項（所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-5021-8/art-7/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-7/par-2 The provisions of Article 120, paragraph (4) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2021 or a subsequent tax year is filed on or after January 1, 2022, and the provisions then in force continue to govern in the case where a Tax Return was filed before that date and in the case where a Tax Return for income tax for tax year 2020 or an earlier tax year is filed on or after that date. machine translation, not official **第三項** 新所得税法第百二十条第六項（所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに新所得税法第百六十六条において準用する場合を含む。）の規定は、令和四年分以後の所得税に係る確定申告書を提出する場合について適用し、令和三年分以前の所得税に係る確定申告書を提出した場合については、なお従前の例による。 suppl-5021-8/art-7/par-3 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-7/par-3 The provisions of Article 120, paragraph (6) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and pursuant to Article 166 of the New Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2022 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2021 or an earlier tax year was filed. machine translation, not official --- ## Cites - suppl-5021-8/art-7/par-1: 新所得税法第百二十条第三項 → 所得税法 第百二十条第三項 (Article 120, paragraph (3)), art-120/par-3 — https://japanlaw.org/en/income-tax-act/art-120/par-3 - suppl-5021-8/art-7/par-1: 所得税法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 - suppl-5021-8/art-7/par-1: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 - suppl-5021-8/art-7/par-1: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 - suppl-5021-8/art-7/par-1: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 - suppl-5021-8/art-7/par-1: 新所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 - suppl-5021-8/art-7/par-2: 新所得税法第百二十条第四項 → 所得税法 第百二十条第四項 (Article 120, paragraph (4)), art-120/par-4 — https://japanlaw.org/en/income-tax-act/art-120/par-4 - suppl-5021-8/art-7/par-2: 所得税法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 - suppl-5021-8/art-7/par-2: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 - suppl-5021-8/art-7/par-2: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 - suppl-5021-8/art-7/par-2: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 - suppl-5021-8/art-7/par-3: 新所得税法第百二十条第六項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/en/income-tax-act/art-120/par-6 - suppl-5021-8/art-7/par-3: 所得税法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 - suppl-5021-8/art-7/par-3: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 - suppl-5021-8/art-7/par-3: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 - suppl-5021-8/art-7/par-3: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 - suppl-5021-8/art-7/par-3: 新所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第四号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-1 - 所得税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-1/par-1/item-6 --- ## 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-20260918T180319-129, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05