# 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-4222-50/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)（支払調書に関する経過措置の対象となる契約） — address `suppl-4222-50/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-4222-50/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（支払調書に関する経過措置の対象となる契約） — Contracts Subject to Transitional Measures Concerning Payment Reports caption: machine translation, not official suppl-4222-50/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-7 **第一項** 改正法附則第九条第四項（告知、支払調書及び支払通知書に関する経過措置）の規定により読み替えて適用される新法第二百二十五条第一項第六号（支払調書）に規定する政令で定める共済に係る契約は、次に掲げる契約とする。 suppl-4222-50/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1 The contracts pertaining to mutual aid specified by Cabinet Order prescribed in Article 225, paragraph (1), item (vi) (Payment Reports) of the New Act, as applied with replacement of terms pursuant to the provisions of Article 9, paragraph (4) (Transitional Measures Concerning Notice, Payment Reports and Notices of Payment) of the Supplementary Provisions of the Amending Act, are the following contracts: machine translation, not official **一** 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した共済に係る契約 suppl-4222-50/art-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1/item-1 a contract pertaining to mutual aid concluded by a federation of agricultural cooperatives that carries on the business of Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act (Act No. 132 of 1947); machine translation, not official **二** 水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十一号（漁業協同組合の組合員の共済に関する事業）若しくは第九十三条第一項第六号の二（水産加工業協同組合の組合員の共済に関する事業）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した共済に係る契約 suppl-4222-50/art-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1/item-2 a contract pertaining to mutual aid concluded by a fishery cooperative or fishery processing cooperative that carries on the business of Article 11, paragraph (1), item (xi) (Business Relating to Mutual Aid for Members of Fishery Cooperatives) or Article 93, paragraph (1), item (vi)-2 (Business Relating to Mutual Aid for Members of Fishery Processing Cooperatives) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), or by a mutual aid federation of fishery industry cooperatives; machine translation, not official **三** 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（組合員の生活の共済を図る事業）の事業を行う消費生活協同組合連合会の締結した共済に係る契約のうち財務省令で定めるもの suppl-4222-50/art-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1/item-3 a contract pertaining to mutual aid concluded by a federation of consumer cooperatives that carries on the business of Article 10, paragraph (1), item (iv) (Business for Mutual Aid for the Livelihood of Members) of the Consumer Cooperatives Act (Act No. 200 of 1948), as specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4222-50/art-7/par-1: 新法第二百二十五条第一項第六号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-4222-50/art-7/par-1/item-1: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection - suppl-4222-50/art-7/par-1/item-2: 水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十一号 → e-Gov law 323AC0000000242, 第十一条第一項第十一号 (Article 11, paragraph (1), item (xi)), art-11/par-1/item-11 — not held in this collection - suppl-4222-50/art-7/par-1/item-2: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection - suppl-4222-50/art-7/par-1/item-3: 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection --- ## 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-20261106T163957-155, 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