# 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-5031-11/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)（確定所得申告等に関する経過措置） — address `suppl-5031-11/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-5031-11/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（確定所得申告等に関する経過措置） — Transitional Measures Concerning Filing Income Tax Returns caption: machine translation, not official suppl-5031-11/art-7 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-7 **第一項** 新所得税法第百二十条、第百二十二条から第百二十七条まで、第百五十九条及び第百六十条（これらの規定を新所得税法第百六十六条及び第百六十八条において準用する場合を含む。）の規定は、旧所得税法第二条第一項第四十一号に規定する確定申告期限が令和四年一月一日以後となる所得税の確定申告書について適用し、当該確定申告期限が同日前となる所得税の確定申告書については、なお従前の例による。 suppl-5031-11/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-7/par-1 The provisions of Article 120, Articles 122 through 127, Article 159 and Article 160 of the New Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Articles 166 and 168 of the New Income Tax Act) apply to Tax Returns for income tax whose Filing Deadline prescribed in Article 2, paragraph (1), item (xli) of the Former Income Tax Act falls on or after January 1, 2022, and the provisions then in force continue to govern Tax Returns for income tax whose Filing Deadline falls before that date. machine translation, not official --- ## Cites - suppl-5031-11/art-7/par-1: 新所得税法第百二十条 → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/en/income-tax-act/art-120 - suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act/art-122 - suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十三条 (Article 123), art-123 — https://japanlaw.org/en/income-tax-act/art-123 - suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/income-tax-act/art-124 - suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125 - suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/income-tax-act/art-126 - suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 - suppl-5031-11/art-7/par-1: 第百五十九条 → 所得税法 第百五十九条 (Article 159), art-159 — https://japanlaw.org/en/income-tax-act/art-159 - suppl-5031-11/art-7/par-1: 第百六十条 → 所得税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/en/income-tax-act/art-160 - suppl-5031-11/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-5031-11/art-7/par-1: 第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/en/income-tax-act/art-168 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第五号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-1 --- ## 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-20260918T180319-130, 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