# 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-4192-82/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)（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — address `suppl-4192-82/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-4192-82/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（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4192-82/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-7 **第一項** 新令第六十一条第一項第三号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、法人が附則第一条第六号（施行期日）に定める日以後に行う同項第三号に掲げる事由による取得について適用する。 suppl-4192-82/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-1 Article 61, paragraph (1), item (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the New Order applies to an acquisition that a corporation makes, on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, on a ground listed in item (iii) of that paragraph. machine translation, not official **第二項** 新令第六十一条第一項第六号及び第七号の規定は、法人が平成十九年五月一日以後に行うこれらの規定に掲げる事由による取得について適用する。 suppl-4192-82/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-2 Article 61, paragraph (1), items (vi) and (vii) of the New Order apply to an acquisition that a corporation makes, on or after May 1, 2007, on a ground listed in those provisions. machine translation, not official **第三項** 新令第六十一条第二項第二号から第四号までの規定は、法人が施行日以後に行う同項第二号に規定する分割型分割、同項第三号に規定する払戻し等又は同項第四号に規定する自己株式の取得等について適用し、法人が施行日前に行った旧令第六十一条第二項第二号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）に規定する分割型分割、同項第三号に規定する払戻し等又は同項第四号に規定する自己株式の取得等については、なお従前の例による。この場合において、施行日から信託法施行日の前日までの間における新令第六十一条第二項第二号の規定の適用については、同号イ（２）中「同条第三十二号」とあるのは、「同条第三十一号の三」とする。 suppl-4192-82/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-3 Article 61, paragraph (2), items (ii) through (iv) of the New Order apply to the company split by split-off prescribed in item (ii) of that paragraph, the refund, etc. prescribed in item (iii) of that paragraph, or the acquisition of own shares, etc. prescribed in item (iv) of that paragraph that a corporation carries out on or after the Effective Date, and for the company split by split-off prescribed in Article 61, paragraph (2), item (ii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Former Order, the refund, etc. prescribed in item (iii) of that paragraph, or the acquisition of own shares, etc. prescribed in item (iv) of that paragraph that a corporation carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of Article 61, paragraph (2), item (ii) of the New Order during the period from the Effective Date to the day before the Effective Date of the Trust Act, in item (ii), (a)(2) of that paragraph, the phrase "item (xxxii) of that Article" is deemed to be replaced with "item (xxxi)-3 of that Article". machine translation, not official **第四項** 新令第六十一条第四項及び第五項（法人課税信託に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用する。 suppl-4192-82/art-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-4 The provisions of Article 61, paragraphs (4) and (5) of the New Order (limited to the part pertaining to a Trust Subject to Corporate Taxation) apply to trusts that take effect on or after the Effective Date of the Trust Act (in the case of a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including new-law trusts). machine translation, not official --- ## Cites - suppl-4192-82/art-7/par-1: 新令第六十一条第一項第三号 → 所得税法施行令 第六十一条第一項第三号 (Article 61, paragraph (1), item (iii)), art-61/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-1/item-3 - suppl-4192-82/art-7/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4192-82/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6 - suppl-4192-82/art-7/par-2: 新令第六十一条第一項第六号 → 所得税法施行令 第六十一条第一項第六号 (Article 61, paragraph (1), item (vi)), art-61/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-1/item-6 - suppl-4192-82/art-7/par-2: 第七号 → 所得税法施行令 第六十一条第一項第七号 (Article 61, paragraph (1), item (vii)), art-61/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-1/item-7 - suppl-4192-82/art-7/par-3: 新令第六十一条第二項第二号から第四号まで → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-4192-82/art-7/par-3: 新令第六十一条第二項第二号から第四号まで → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-4 - suppl-4192-82/art-7/par-3: 新令第六十一条第二項第二号から第四号まで → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-5 - suppl-4192-82/art-7/par-4: 新令第六十一条第四項 → 所得税法施行令 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-6 - suppl-4192-82/art-7/par-4: 第五項 → 所得税法施行令 第六十一条第七項 (Article 61, paragraph (7)), art-61/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-7 ## Cited by 3 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-4192-82/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5 - 所得税法施行令 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6 --- ## 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-20261106T163957-150, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-119, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-121, 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