# 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-4272-141/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)（一括評価貸金に係る貸倒引当金勘定への繰入限度額に関する経過措置） — address `suppl-4272-141/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-4272-141/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（一括評価貸金に係る貸倒引当金勘定への繰入限度額に関する経過措置） — Transitional Measures Concerning the Transfer Limit to the Reserve Account for Bad Debts for Collectively Assessed Loans caption: machine translation, not official suppl-4272-141/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7 **第一項** 新令第百四十五条第二項（一括評価貸金に係る貸倒引当金勘定への繰入限度額）の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。 suppl-4272-141/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-1 The provisions of Article 145, paragraph (2) (Transfer Limit to the Reserve Account for Bad Debts for Collectively Assessed Loans) of the New Order apply to the income tax for 2015 and subsequent years, and the provisions then in force continue to govern the income tax for 2014 and earlier years. machine translation, not official **第二項** 新令第百四十五条第一項の居住者がこの政令の施行の日前に死亡した場合における当該居住者の平成二十七年分の所得税に係る同条第二項の規定の適用については、同項中「平成二十七年一月一日」とあるのは「平成十年一月一日」と、「平成二十七年及び平成二十八年」とあるのは「平成十年及び平成十一年」とする。 suppl-4272-141/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-2 With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2015 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies before the date this Cabinet Order comes into effect, the phrase "January 1, 2015" in Article 145, paragraph (2) of the New Order is deemed to be replaced with "January 1, 1998", and the phrase "2015 and 2016" is deemed to be replaced with "1998 and 1999". machine translation, not official **第三項** 新令第百四十五条第一項の居住者が平成二十八年一月一日から同年十二月三十一日までの間に死亡した場合における当該居住者の平成二十八年分の所得税に係る同条第二項の規定の適用については、同項中「平成二十七年及び平成二十八年の各年の十二月三十一日」とあり、及び「当該各年の十二月三十一日」とあるのは、「平成二十七年十二月三十一日及びその死亡の時」とする。 suppl-4272-141/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-3 With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2016 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies during the period from January 1 to December 31, 2016, the phrases "December 31 of each of the years 2015 and 2016" and "December 31 of each of those years" in Article 145, paragraph (2) of the New Order are deemed to be replaced with "December 31, 2015 and the time of death". machine translation, not official --- ## Cites - suppl-4272-141/art-7/par-1: 新令第百四十五条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 - suppl-4272-141/art-7/par-2: 新令第百四十五条第一項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1 - suppl-4272-141/art-7/par-2: 同条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 - suppl-4272-141/art-7/par-3: 新令第百四十五条第一項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1 - suppl-4272-141/art-7/par-3: 同条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-4272-141/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-20261106T163957-160, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-160, 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