# 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-4152-130/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)（国庫補助金等の範囲に関する経過措置） — address `suppl-4152-130/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-4152-130/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（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent caption: machine translation, not official suppl-4152-130/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7 **第一項** 新令第八十九条第一号、第二号及び第四号から第七号まで（国庫補助金等の範囲）の規定は、個人が平成十五年十月一日以後に交付を受ける同条第一号、第二号及び第四号から第七号までに掲げる助成金、給付金又は補助金について適用し、個人が同日前に交付を受けた旧令第八十九条第一号、第二号及び第四号から第七号まで（国庫補助金等の範囲）に掲げる助成金、給付金又は補助金については、なお従前の例による。 suppl-4152-130/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-1 The provisions of Article 89, items (i), (ii), and (iv) through (vii) (Scope of Government Subsidy or Its Equivalent) of the New Order apply to grants, benefits, or subsidies listed in items (i), (ii), and (iv) through (vii) of that Article that an individual receives on or after October 1, 2003, and the provisions then in force continue to govern grants, benefits, or subsidies listed in Article 89, items (i), (ii), and (iv) through (vii) (Scope of Government Subsidy or Its Equivalent) of the Former Order that an individual received before that date. machine translation, not official **第二項** 新令第八十九条第三号の規定は、個人が平成十六年三月一日以後に交付を受ける同号に掲げる助成金について適用し、個人が同日前に交付を受けた旧令第八十九条第三号に掲げる助成金については、なお従前の例による。 suppl-4152-130/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-2 The provisions of Article 89, item (iii) of the New Order apply to grants listed in that item that an individual receives on or after March 1, 2004, and the provisions then in force continue to govern grants listed in Article 89, item (iii) of the Former Order that an individual received before that date. machine translation, not official --- ## Cites - suppl-4152-130/art-7/par-1: 新令第八十九条第一号 → 所得税法施行令 第八十九条第一項第一号 (Article 89, paragraph (1), item (i)), art-89/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-1 - suppl-4152-130/art-7/par-1: 第二号 → 所得税法施行令 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-2 - suppl-4152-130/art-7/par-1: 第四号から第七号まで → 所得税法施行令 第八十九条第一項第六号 (Article 89, paragraph (1), item (vi)), art-89/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-6 - suppl-4152-130/art-7/par-1: 第四号から第七号まで → 所得税法施行令 第八十九条第一項第七号 (Article 89, paragraph (1), item (vii)), art-89/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-7 - suppl-4152-130/art-7/par-2: 新令第八十九条第三号 → 所得税法施行令 第八十九条第一項第三号 (Article 89, paragraph (1), item (iii)), art-89/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-3 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-117, 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