# 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-4252-165/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)（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — address `suppl-4252-165/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-4252-165/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（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-4252-165/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7 **第一項** 新令第三百三十九条第七項（無記名公社債の利子等に係る告知書等の提出等）の規定は、施行日以後に支払を受ける同条第一項に規定する無記名公社債等の利子等について適用し、施行日前に支払を受けた旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等の利子等については、なお従前の例による。 suppl-4252-165/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-1 The provisions of Article 339, paragraph (7) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to interest and similar income from bearer public and corporate bonds, etc. prescribed in paragraph (1) of that Article that is received on or after the Effective Date, and the provisions then in force continue to govern interest and similar income from bearer public and corporate bonds, etc. prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order that was received before the Effective Date. machine translation, not official **第二項** 平成二十七年十二月三十一日において無記名の特定公社債等を新令第三百三十九条第三項に規定する金融機関の営業所等（以下この条において「金融機関の営業所等」という。）に保管の委託をしている個人が、当該保管の委託に係る契約（同項に規定する保管委託取次契約（以下この条において「保管委託取次契約」という。）を含む。以下この条において同じ。）を締結した際又は当該締結の日から同年十二月三十一日までの間に、当該金融機関の営業所等の長（当該保管の委託が保管委託取次契約に係るものである場合には、当該保管委託取次契約に基づき当該特定公社債等の保管の委託の取次ぎをした同項に規定する財務省令で定める金融機関の営業所等の長。以下この項において同じ。）に対して新令第三百三十六条第一項又は第三項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知に相当する告知をしている場合（当該金融機関の営業所等の長が新令第三百三十九条第六項に規定する事項の記載又は記録をした同項の帳簿に相当する帳簿を備えている場合に限る。）には、当該保管の委託に係る契約は当該告知をした日に締結されたものと、当該告知をしたことは当該締結の際に新令第三百三十九条第三項に規定する告知書の提出があったことと、当該帳簿は同条第六項の帳簿とそれぞれみなして、同条及び新令第三百四十六条第四項（償還金等の受領者の告知等）の規定を適用する。 suppl-4252-165/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 In the case where an individual who, on December 31, 2015, has entrusted bearer specified public and corporate bonds, etc. to the custody of the business office of a financial institution or other such place prescribed in Article 339, paragraph (3) of the New Order (hereinafter in this Article referred to as the "business office of a financial institution or other such place") has, when concluding the contract pertaining to that custody (including a custody intermediation contract prescribed in that paragraph (hereinafter in this Article referred to as a "custody intermediation contract"); the same applies hereinafter in this Article) or during the period from the date of that conclusion until December 31 of that year, given to the head of the business office of a financial institution or other such place (where that custody pertains to a custody intermediation contract, the head of the business office of a financial institution or other such place specified by Ministry of Finance Order prescribed in that paragraph that intermediated the custody of those specified public and corporate bonds, etc. pursuant to that custody intermediation contract; the same applies hereinafter in this paragraph) a notice equivalent to the notice under Article 336, paragraph (1) or (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order (limited to the case where the head of that business office of a financial institution or other such place maintains a book equivalent to the book of Article 339, paragraph (6) of the New Order in which the matters prescribed in that paragraph are entered or recorded), the contract pertaining to that custody is deemed to have been concluded on the date on which that notice was given, the giving of that notice is deemed to be the submission of the paper-based notice prescribed in Article 339, paragraph (3) of the New Order at the time of that conclusion, and that book is deemed to be the book of paragraph (6) of that Article, and the provisions of that Article and Article 346, paragraph (4) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order apply. machine translation, not official **第三項** 平成二十七年十二月三十一日において無記名の特定公社債等（前項の規定の適用を受けるものを除く。）を金融機関の営業所等に保管の委託をしている個人が、施行日から施行日以後最初に当該保管の委託をしている当該特定公社債等の利子等の支払を受ける日までの間に、新令第三百三十九条第一項に規定する告知書に同条第三項に規定する財務省令で定める事項を記載し、これを当該金融機関の営業所等の長（当該保管の委託が保管委託取次契約に係るものである場合には、当該保管委託取次契約に基づき当該特定公社債等の保管の委託の取次ぎをした同項に規定する財務省令で定める金融機関の営業所等の長）に提出をした場合には、当該保管の委託に係る契約は当該提出をした日に締結されたものと、当該告知書は当該締結の際に提出された同項の告知書とそれぞれみなして、同条及び新令第三百四十六条第四項の規定を適用する。 suppl-4252-165/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-3 In the case where an individual who, on December 31, 2015, has entrusted bearer specified public and corporate bonds, etc. (excluding those to which the provisions of the preceding paragraph apply) to the custody of the business office of a financial institution or other such place has, during the period from the Effective Date until the date on which the individual first receives, on or after the Effective Date, payment of interest and similar income on those specified public and corporate bonds, etc. in that custody, entered the matters specified by Ministry of Finance Order prescribed in Article 339, paragraph (3) of the New Order on the paper-based notice prescribed in paragraph (1) of that Article, and submitted it to the head of that business office of a financial institution or other such place (where that custody pertains to a custody intermediation contract, the head of the business office of a financial institution or other such place specified by Ministry of Finance Order prescribed in paragraph (3) of that Article that intermediated the custody of those specified public and corporate bonds, etc. pursuant to that custody intermediation contract), the contract pertaining to that custody is deemed to have been concluded on the date of that submission, and that paper-based notice is deemed to be the paper-based notice of paragraph (3) of that Article submitted at the time of that conclusion, and the provisions of that Article and Article 346, paragraph (4) of the New Order apply. machine translation, not official --- ## Cites - suppl-4252-165/art-7/par-1: 新令第三百三十九条第七項 → 所得税法施行令 第三百三十九条第七項 (Article 339, paragraph (7)), art-339/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-7 - suppl-4252-165/art-7/par-1: 同条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-4252-165/art-7/par-2: 新令第三百三十九条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-4252-165/art-7/par-2: この条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4252-165/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7 - suppl-4252-165/art-7/par-2: この項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4252-165/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 - suppl-4252-165/art-7/par-2: 新令第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-4252-165/art-7/par-2: 第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-3 - suppl-4252-165/art-7/par-2: 新令第三百三十九条第六項 → 所得税法施行令 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-6 - suppl-4252-165/art-7/par-2: 同条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339 - suppl-4252-165/art-7/par-2: 新令第三百四十六条第四項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-4 - suppl-4252-165/art-7/par-3: 前項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4252-165/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 - suppl-4252-165/art-7/par-3: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-4252-165/art-7/par-3: 同条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-4252-165/art-7/par-3: 同条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339 - suppl-4252-165/art-7/par-3: 新令第三百四十六条第四項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2 - 所得税法施行令 附則第七条第二項（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 - 所得税法施行令 附則第七条第三項（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-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-20261106T173921-106, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-127, 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