# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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)（個人の準備金に関する経過措置） — address `suppl-3521-9/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3521-9/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（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-3521-9/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7 **第一項** 新法第十九条第一項に規定する個人が昭和五十二年（同年が事業を廃止した日の属する年である場合を除く。）において総収入金額算入猶予額を有する場合における当該総収入金額算入猶予額に係る旧法第十九条第三項の規定の適用については、同項の規定にかかわらず、当該総収入金額算入猶予額の三分の一に相当する金額（当該金額がその年の十二月三十一日における総収入金額算入猶予残額（総収入金額算入猶予額から同日までに第三項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該総収入金額算入猶予残額に相当する金額）は、昭和五十二年から昭和五十四年までの各年分の事業所得の金額の計算上、総収入金額に算入する。 suppl-3521-9/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-1 With regard to the application of the provisions of Article 19, paragraph (3) of the Former Act to the deferred amount of inclusion in gross revenue in the case where an individual prescribed in Article 19, paragraph (1) of the New Act has a deferred amount of inclusion in gross revenue in 1977 (except where that year is the year that includes the date on which the individual discontinued the business), notwithstanding the provisions of that paragraph, an amount equivalent to one-third of that deferred amount of inclusion in gross revenue (or, if that amount exceeds the remaining deferred amount for inclusion in gross revenue as of December 31 of that year (meaning the amount obtained by deducting, from the deferred amount of inclusion in gross revenue, the amount that has been or is to be included in gross revenue pursuant to the provisions of paragraph (3) by that date or the amount included in gross revenue pursuant to the provisions of this paragraph by December 31 of the year preceding that year; the same applies hereinafter in this paragraph and paragraph (3)), an amount equivalent to that remaining deferred amount for inclusion in gross revenue) is to be included in gross revenue in calculating the amount of business income for each year from 1977 to 1979. machine translation, not official **第二項** 前項に規定する総収入金額算入猶予額とは、旧法第十九条第三項の規定により昭和五十二年分の事業所得の金額の計算上総収入金額に算入されることとなる同項に規定する価格変動準備金の金額（第一号において「昭和五十一年分価格変動準備金の金額」という。）が昭和五十二年十二月三十一日において新法第十九条第一項の規定により計算した金額を超える場合におけるその超える部分の金額（第一号に掲げる金額から第二号に掲げる金額を控除した残額がある場合には、当該残額に相当する金額を控除した金額）をいう。 suppl-3521-9/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2 The deferred amount of inclusion in gross revenue prescribed in the preceding paragraph means, in the case where the amount of the reserve for price fluctuations prescribed in Article 19, paragraph (3) of the Former Act that is to be included in gross revenue in calculating the amount of business income for 1977 pursuant to the provisions of that paragraph (referred to as the "amount of the reserve for price fluctuations for 1976" in item (i)) exceeds the amount calculated pursuant to the provisions of Article 19, paragraph (1) of the New Act as of December 31, 1977, the amount of that excess (or, if there is a balance remaining after deducting the amount listed in item (ii) from the amount listed in item (i), the amount obtained by deducting an amount equivalent to that balance). machine translation, not official **一** 昭和五十一年十二月三十一日において旧法第十九条第一項の規定により計算した金額（昭和五十一年分価格変動準備金の金額が当該計算した金額に満たない場合には、当該昭和五十一年分価格変動準備金の金額） suppl-3521-9/art-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2/item-1 the amount calculated pursuant to the provisions of Article 19, paragraph (1) of the Former Act as of December 31, 1976 (or, if the amount of the reserve for price fluctuations for 1976 is less than that calculated amount, that amount of the reserve for price fluctuations for 1976); machine translation, not official **二** 昭和五十二年十二月三十一日において新法第十九条第一項に規定するたな卸資産につき旧法第十九条第一項に定めるところにより計算した金額 suppl-3521-9/art-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2/item-2 the amount calculated for the inventory assets prescribed in Article 19, paragraph (1) of the New Act as of December 31, 1977 as provided in Article 19, paragraph (1) of the Former Act. machine translation, not official **第三項** 第一項の規定の適用を受けている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。 suppl-3521-9/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3 If an individual to whom the provisions of paragraph (1) are applied comes to fall under any of the cases listed in the following items, an amount equivalent to the amount listed in the relevant item is to be included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case: machine translation, not official **一** 青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合　その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における総収入金額算入猶予残額 suppl-3521-9/art-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-1 where the individual's approval for filing a blue return has been revoked, or the individual has submitted a written notification to the effect that the individual will discontinue filing returns by means of a blue return: the remaining deferred amount for inclusion in gross revenue as of the date on which the fact that caused the revocation of the approval occurred or the date on which the written notification was submitted (or, if the date on which the written notification was submitted is in the year following the year in which the individual discontinued filing returns by means of a blue return, as of December 31 of the year in which the individual so discontinued); machine translation, not official **二** 事業の全部を譲渡し、又は廃止した場合　その譲渡し、又は廃止した日における総収入金額算入猶予残額 suppl-3521-9/art-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-2 where the individual has transferred or discontinued the whole of the business: the remaining deferred amount for inclusion in gross revenue as of the date of that transfer or discontinuance; machine translation, not official **三** 第一項及び前二号の場合以外の場合において総収入金額算入猶予残額を取り崩した場合　その取り崩した日における当該総収入金額算入猶予残額のうちその取り崩した金額に相当する金額 suppl-3521-9/art-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-3 where, in a case other than those of paragraph (1) and the preceding two items, the individual has reversed the remaining deferred amount for inclusion in gross revenue: an amount equivalent to the amount reversed, out of that remaining deferred amount for inclusion in gross revenue as of the date of the reversal. machine translation, not official **第四項** 個人が昭和五十二年一月一日において有する旧法第二十条第一項に規定する海外市場開拓準備金の金額（既に同条第六項又は第七項の規定により総収入金額に算入された、又は算入されるべきこととなつた金額を除く。）は、当該個人が新法第二十条第一項の規定により積み立てた同項の中小企業海外市場開拓準備金の金額とみなす。 suppl-3521-9/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-4 The amount of the reserve for overseas market development prescribed in Article 20, paragraph (1) of the Former Act that an individual holds as of January 1, 1977 (excluding any amount that has already been or is to be included in gross revenue pursuant to the provisions of paragraph (6) or (7) of that Article) is deemed to be the amount of the reserve for overseas market development by small and medium sized enterprises referred to in Article 20, paragraph (1) of the New Act that the individual has accumulated pursuant to the provisions of that paragraph. machine translation, not official --- ## Cites - suppl-3521-9/art-7/par-1: 第三項 → 租税特別措置法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3521-9/art-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3 - suppl-3521-9/art-7/par-1: この項 → 租税特別措置法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3521-9/art-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-1 - suppl-3521-9/art-7/par-2: 第一号 → 租税特別措置法 附則第七条第二項第一号 (Supplementary Provisions, Article 7, paragraph (2), item (i)), suppl-3521-9/art-7/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2/item-1 - suppl-3521-9/art-7/par-2: 前項 → 租税特別措置法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3521-9/art-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-1 - suppl-3521-9/art-7/par-3: 第一項 → 租税特別措置法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3521-9/art-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-1 - suppl-3521-9/art-7/par-3/item-3: 前二号 → 租税特別措置法 附則第七条第三項第一号 (Supplementary Provisions, Article 7, paragraph (3), item (i)), suppl-3521-9/art-7/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-1 - suppl-3521-9/art-7/par-3/item-3: 第一項 → 租税特別措置法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3521-9/art-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-1 - suppl-3521-9/art-7/par-3/item-3: 前二号 → 租税特別措置法 附則第七条第三項第二号 (Supplementary Provisions, Article 7, paragraph (3), item (ii)), suppl-3521-9/art-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七条第一項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-1 - 租税特別措置法 附則第七条第二項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-2 - 租税特別措置法 附則第七条第三項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3 - 租税特別措置法 附則第七条第三項第三号（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-7/par-3/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-299, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07