# 所得税法施行規則 / Regulation 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-regulation/suppl-3609-30/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（譲渡性預金の譲渡等の告知等に関する経過措置） — address `suppl-3609-30/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-7 - Every provision below carries its address and both URLs 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（譲渡性預金の譲渡等の告知等に関する経過措置） — Transitional Measures Concerning Notice of the Transfer of Negotiable Deposits and Related Matters caption: machine translation, not official suppl-3609-30/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-7 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-7 **第一項** 新規則第八十一条の十二（譲渡性預金の譲渡等に関する告知書）及び第九十七条（名義人受領の配当所得等の調書）の規定は、施行日以後に提出する新法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）及び第二百二十八条（名義人受領の配当所得等の調書）に規定する告知書又は調書について適用し、施行日前に提出した旧法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）及び第二百二十八条（名義人受領の配当所得等の調書）に規定する告知書又は調書については、なお従前の例による。 suppl-3609-30/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-7/par-1 The provisions of Article 81-12 (Paper-Based Notice Relating to Transfer of Negotiable Deposits) and Article 97 (Report on Dividend Income, etc. Received by the Person of Record) of the New Regulation apply to paper-based notices or reports prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) and Article 228 (Report on Dividend Income Received by the Person of Record) of the New Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern paper-based notices or reports prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) and Article 228 (Report on Dividend Income Received by the Person of Record) of the Former Act that were submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-3609-30/art-7/par-1: 新規則第八十一条の十二 → 所得税法施行規則 第八十一条の十二 (Article 81-12), art-81-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12 · https://japanlaw.org/l/340M50000040011/art-81-12 - suppl-3609-30/art-7/par-1: 第九十七条 → 所得税法施行規則 第九十七条 (Article 97), art-97 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97 · https://japanlaw.org/l/340M50000040011/art-97 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-084, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-005, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27