# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/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 (Supplementary Provisions, Article 7)（報酬、料金等に係る源泉徴収に関する経過規定） — address `suppl-3422-105/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/suppl-3422-105/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. --- ### 第七条（報酬、料金等に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments caption: machine translation, not official suppl-3422-105/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-7 **第一項** 新令第三百二十条第三項（報酬、料金、契約金又は賞金に係る源泉徴収）（プロレスラー及びプロゴルファーに係る部分に限る。）の規定は、昭和四十三年一月一日以後に支払うべき所得税法の一部を改正する法律（昭和四十二年法律第二十号。以下「改正法」という。）による改正後の所得税法（以下「新法」という。）第二百四条第一項第四号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用する。 suppl-3422-105/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-7/par-1 The provisions of Article 320, paragraph (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to professional wrestlers and professional golfers) apply to the remuneration or fees listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are payable on or after January 1, 1968. machine translation, not official **第二項** 新令第三百二十六条第四項（生命保険契約等に基づく年金に係る源泉徴収）又は第三百三十二条第三号（源泉徴収を免除されない非居住者の国内源泉所得）の規定は、昭和四十二年八月一日以後に支払うべき新法第二百九条（源泉徴収を要しない年金）に規定する年金又は新令第三百三十二条第三号に規定する年金について適用し、同日前に支払うべきこれらの年金については、なお従前の例による。 suppl-3422-105/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-7/par-2 The provisions of Article 326, paragraph (4) (Withholding on Annuities under Life Insurance Contracts, etc.) or Article 332, item (iii) (Domestic Source Income of Nonresidents Not Exempt from Withholding) of the New Order apply to annuities payable on or after August 1, 1967 that are annuities prescribed in Article 209 (Pensions Exempt from Withholding) of the New Act or annuities prescribed in Article 332, item (iii) of the New Order, and for those annuities payable before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3422-105/art-7/par-1: 新令第三百二十条第三項 → 所得税法施行令 第三百二十条第三項 (Article 320, paragraph (3)), art-320/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-3 - suppl-3422-105/art-7/par-1: 第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-7/par-2: 新令第三百二十六条第四項 → 所得税法施行令 第三百二十六条第四項 (Article 326, paragraph (4)), art-326/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-4 - suppl-3422-105/art-7/par-2: 第三百三十二条第三号 → 所得税法施行令 第三百三十二条第一項第三号 (Article 332, paragraph (1), item (iii)), art-332/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332/par-1/item-3 - suppl-3422-105/art-7/par-2: 新法第二百九条 → 所得税法 第二百九条 (Article 209), art-209 — https://japanlaw.org/ja/income-tax-act/art-209 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-094, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-095, 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-20261106T173921-095, 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