# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七条 (Article 7)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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 (Article 7)（繰延資産の範囲） — address `art-7`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7
- e-Gov law ID: 340CO0000000096 — 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.
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### 第七条（繰延資産の範囲） — Scope of Deferred Assets
caption: machine translation, not official
art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7
**第一項** 法第二条第一項第二十号（繰延資産の意義）に規定する政令で定める費用は、個人が支出する費用（資産の取得に要した金額とされるべき費用及び前払費用を除く。）のうち次に掲げるものとする。
art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1
The expenses specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xx) (Meaning of Deferred Asset) of the Act are, among the expenses spent by an individual (excluding expenses that are to be regarded as the amount required for the acquisition of assets and prepaid expenses), the following:
machine translation, not official
**一** 開業費（不動産所得、事業所得又は山林所得を生ずべき事業を開始するまでの間に開業準備のために特別に支出する費用をいう。）
art-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-1
Business start-up expenses (meaning expenses specially spent for start-up preparation until the commencement of a business that gives rise to real property income, business income, or timber income);
machine translation, not official
**二** 開発費（新たな技術若しくは新たな経営組織の採用、資源の開発又は市場の開拓のために特別に支出する費用をいう。）
art-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-2
Development expenses (meaning expenses specially spent for the adoption of new technology or a new business organization, the development of resources, or the opening of markets);
machine translation, not official
**三** 前二号に掲げるもののほか、次に掲げる費用で支出の効果がその支出の日以後一年以上に及ぶもの
art-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3
In addition to what is listed in the preceding two items, the following expenses, the effect of which extends for one year or more from the date of the expenditure:
machine translation, not official
**イ** 自己が便益を受ける公共的施設又は共同的施設の設置又は改良のために支出する費用
art-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-1
Expenses spent for the installation or improvement of public facilities or shared facilities from which one receives benefit;
machine translation, not official
**ロ** 資産を賃借し又は使用するために支出する権利金、立ちのき料その他の費用
art-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-2
Key money, eviction fees, and other expenses spent for leasing or using assets;
machine translation, not official
**ハ** 役務の提供を受けるために支出する権利金その他の費用
art-7/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-3
Key money and other expenses spent for receiving the provision of services;
machine translation, not official
**ニ** 製品等の広告宣伝の用に供する資産を贈与したことにより生ずる費用
art-7/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-4
Expenses arising from the gifting of assets used for the advertising of products, etc.;
machine translation, not official
**ホ** イからニまでに掲げる費用のほか、自己が便益を受けるために支出する費用
art-7/par-1/item-3/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-5
In addition to the expenses listed in (a) through (d), expenses spent for one to receive benefit.
machine translation, not official
**第二項** 前項に規定する前払費用とは、個人が一定の契約に基づき継続的に役務の提供を受けるために支出する費用のうち、その支出する日の属する年の十二月三十一日（年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）においてまだ提供を受けていない役務に対応するものをいう。
art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-2
The prepaid expenses prescribed in the preceding paragraph means, among the expenses spent by an individual for continuously receiving the provision of services under a certain contract, those corresponding to services not yet provided as of December 31 of the year in which the date of the expenditure falls (in the case of death or Absence From Japan in the middle of the year, at the time of that death or Absence From Japan).
machine translation, not official
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## Cites
- art-7/par-1: 法第二条第一項第二十号 → 所得税法 第二条第一項第二十号 (Article 2, paragraph (1), item (xx)), art-2/par-1/item-20 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-20 (e-Gov law ID 340AC0000000033)
- art-7/par-1/item-3: 前二号 → 所得税法施行令 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-1
- art-7/par-1/item-3: 前二号 → 所得税法施行令 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-2
- art-7/par-2: 前項 → 所得税法施行令 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1
## Cited by
6 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第七条第一項第三号（繰延資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3
- 所得税法施行令 第七条第二項（繰延資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-2
- 所得税法施行令 第百三十七条第一項第一号（繰延資産の償却費の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-1
- 所得税法施行令 第百三十七条第一項第二号（繰延資産の償却費の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-2
- 所得税法施行令 第百三十九条の二第一項（繰延資産となる費用のうち少額のものの必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139-2/par-1
- 所得税法施行令 附則第三条第二項（繰延資産の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-3/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-005, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-005, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06