# 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-3562-71/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)（雑損控除の対象となる雑損失の範囲等に関する経過措置） — address `suppl-3562-71/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-3562-71/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（雑損控除の対象となる雑損失の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses caption: machine translation, not official suppl-3562-71/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-7 **第一項** 新令第二百六条第一項及び第二項（雑損控除の対象となる雑損失の範囲等）の規定は、昭和五十六年一月一日以後にしたこれらの規定に規定する支出について適用し、同日前にした旧令第二百六条第一項に規定する支出については、なお従前の例による。 suppl-3562-71/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-7/par-1 The provisions of Article 206, paragraphs (1) and (2) (Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses) of the New Order apply to the expenditures prescribed in those provisions made on or after January 1, 1981, and the provisions then in force continue to govern the expenditures prescribed in Article 206, paragraph (1) of the Former Order made before that date. machine translation, not official --- ## Cites - suppl-3562-71/art-7/par-1: 新令第二百六条第一項 → 所得税法施行令 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-206/par-1 - suppl-3562-71/art-7/par-1: 第二項 → 所得税法施行令 第二百六条第二項 (Article 206, paragraph (2)), art-206/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-206/par-2 --- ## 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-20261106T173921-103, 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