# 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-3629-68/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)（書式に関する経過措置） — address `suppl-3629-68/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-3629-68/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-68/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（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-3629-68/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7 **第一項** 新規則別表第三（一）から別表第三（六）まで、別表第五（一）、別表第五（二）、別表第五（四）及び別表第五（十一）から別表第五（二十六）までに定める書式は、施行日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）及び第二百二十五条第一項（支払調書）の規定により添付し、又は提出するこれらの規定に規定する計算書及び調書について適用し、施行日前に添付し、又は提出したこれらの計算書及び調書については、なお従前の例による。 suppl-3629-68/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-1 The forms prescribed in Appended Table III (1) through Appended Table III (6), Appended Table V (1), Appended Table V (2), Appended Table V (4) and Appended Table V (11) through Appended Table V (26) of the New Regulation apply to the statements and reports set forth in Article 220 (Procedures for Payment of Withheld Income Taxes) and Article 225, paragraph (1) (Payment Reports) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、旧規則の相当の規定に定める計算書又は調書に新規則別表第三（一）から別表第三（五）まで、別表第五（一）、別表第五（二）、別表第五（四）、別表第五（十一）及び別表第五（十三）から別表第五（二十六）までに準じて、記載したものをもつてこれに代えることができる。 suppl-3629-68/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with the statement or report prescribed in the corresponding provision of the Former Regulation, with entries made in accordance with Appended Table III (1) through Appended Table III (5), Appended Table V (1), Appended Table V (2), Appended Table V (4), Appended Table V (11) and Appended Table V (13) through Appended Table V (26) of the New Regulation. machine translation, not official --- ## Cites - suppl-3629-68/art-7/par-2: 前項 → 所得税法施行規則 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3629-68/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第七条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-2 --- ## 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-20261027T143811-085, 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-20261027T143811-085, 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