# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七条の二 (Article 7-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7-2. 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: 第七条の二 (Article 7-2)（変動所得の範囲） — address `art-7-2` - 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-7-2 - 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. --- ### 第七条の二（変動所得の範囲） — Scope of Fluctuating Income caption: machine translation, not official art-7-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7-2 **第一項** 法第二条第一項第二十三号（変動所得の意義）に規定する政令で定める所得は、漁獲若しくはのりの採取から生ずる所得、はまち、まだい、ひらめ、かき、うなぎ、ほたて貝若しくは真珠（真珠貝を含む。）の養殖から生ずる所得、原稿若しくは作曲の報酬に係る所得又は著作権の使用料に係る所得とする。 art-7-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7-2/par-1 The income specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxiii) (Meaning of Fluctuating Income) of the Act is income arising from fishing or the harvesting of laver, income arising from the farming of yellowtail, red sea bream, flounder, oysters, eels, scallops, or pearls (including pearl oysters), income pertaining to remuneration for manuscripts or musical compositions, or income pertaining to royalties for copyrights. machine translation, not official --- ## Cites - art-7-2/par-1: 法第二条第一項第二十三号 → 所得税法 第二条第一項第二十三号 (Article 2, paragraph (1), item (xxiii)), art-2/par-1/item-23 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-23 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二条第一項（変動所得の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4042-84/art-2/par-1 --- ## 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