# 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-4199-12/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-4199-12/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-4199-12/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-12/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-4199-12/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7 **第一項** 新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第四（二）、別表第四（三）、別表第五（三）、別表第五（四）、別表第五（五）及び別表第八（二）に定める書式は、信託法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）、第二百二十四条第二項（配当等の受領者の告知）、第二百二十五条第一項（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）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、告知書及び調書について適用し、信託法施行日前に旧法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十四条第二項（配当等の受領者の告知）、第二百二十五条第一項（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により添付し、又は提出したこれらの規定に規定する計算書、告知書及び調書については、なお従前の例による。 suppl-4199-12/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-1 The forms specified in Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (2), Appended Table IV (3), Appended Table V (3), Appended Table V (4), Appended Table V (5) and Appended Table VIII (2) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 224, paragraph (2) (Notice by a Person Receiving Dividends, etc.), Article 225, paragraph (1) (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Reports on Dividend Income, etc. Received by the Person of Record) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern the statements, paper-based notices and reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 224, paragraph (2) (Notice by a Person Receiving Dividends, etc.), Article 225, paragraph (1) (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Reports on Dividend Income, etc. Received by the Person of Record) of the Former Act that were attached or submitted pursuant to those provisions before the Effective Date of the Trust Act. machine translation, not official **第二項** 別表第五（六）の改正規定（同表の備考２（１０）を同表の備考２（１１）とする部分及び同表の備考２（９）を同表の備考２（１０）とし、同表の備考２（８）を同表の備考２（９）とし、同表の備考２（７）を同表の備考２（８）とし、同表の備考２（６）の次に次のように加える部分に限る。）による新規則別表第五（六）に定める書式は、平成二十年一月一日以後に新法第二百二十五条第二項又は第三項ただし書の規定により交付する同条第二項に規定する通知書について適用し、同日前に旧法第二百二十五条第二項の規定により交付した同項に規定する通知書については、なお従前の例による。 suppl-4199-12/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-2 The form specified in Appended Table V (6) of the New Regulation as amended by the provisions amending Appended Table V (6) (limited to the part that changes Note 2 (10) of the Remarks to that table to Note 2 (11), and the part that changes Note 2 (9) of the Remarks to that table to Note 2 (10), Note 2 (8) to Note 2 (9) and Note 2 (7) to Note 2 (8), and adds the following after Note 2 (6) of the Remarks to that table) applies to the written notice prescribed in Article 225, paragraph (2) of the New Act that is delivered pursuant to Article 225, paragraph (2) of the New Act or the proviso to paragraph (3) of that Article on or after January 1, 2008, and the provisions then in force continue to govern the written notice prescribed in Article 225, paragraph (2) of the Former Act that was delivered pursuant to that paragraph before that date. machine translation, not official **第三項** 別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分を除く。）及び別表第五（二十九）の改正規定（同表の備考２（２）に係る部分を除く。）による新規則別表第五（七）及び別表第五（二十九）に定める書式は、信託法施行日以後に新法第二百二十五条第一項又は第二項の規定により提出し、又は交付する同条第一項又は第二項に規定する調書及び通知書について適用し、信託法施行日前に旧法第二百二十五条第一項又は第二項の規定により提出し、又は交付した同条第一項又は第二項に規定する調書及び通知書については、なお従前の例による。 suppl-4199-12/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-3 The forms specified in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (excluding the part pertaining to Note 2 (2) of the Remarks to that table and the part pertaining to Note 2 (3) of the Remarks to that table) and the provisions amending Appended Table V (29) (excluding the part pertaining to Note 2 (2) of the Remarks to that table) apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the New Act that are submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the New Act on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Former Act that were submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the Former Act before the Effective Date of the Trust Act. machine translation, not official **第四項** 別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分に限る。）及び別表第五（二十九）の改正規定（同表の備考２（２）に係る部分に限る。）による新規則別表第五（七）及び別表第五（二十九）に定める書式は、平成十九年五月一日以後に新法第二百二十五条第一項又は第二項の規定により提出し、又は交付する同条第一項又は第二項に規定する調書及び通知書について適用し、同日前に旧法第二百二十五条第一項又は第二項の規定により提出し、又は交付した同条第一項又は第二項に規定する調書及び通知書については、なお従前の例による。 suppl-4199-12/art-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-4 The forms specified in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (limited to the part pertaining to Note 2 (2) of the Remarks to that table and the part pertaining to Note 2 (3) of the Remarks to that table) and the provisions amending Appended Table V (29) (limited to the part pertaining to Note 2 (2) of the Remarks to that table) apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the New Act that are submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the New Act on or after May 1, 2007, and the provisions then in force continue to govern the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Former Act that were submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the Former Act before that date. machine translation, not official **第五項** 新規則別表第六（一）から別表第六（三）までに定める書式は、平成二十年一月一日以後に新法第二百二十六条第一項から第三項まで（源泉徴収票）の規定により提出し、又はこれらの規定若しくは同条第四項ただし書の規定により交付する同条第一項から第三項までに規定する源泉徴収票について適用し、同日前に旧法第二百二十六条第一項から第三項まで（源泉徴収票）の規定により提出し、又は交付した同条第一項から第三項までに規定する源泉徴収票については、なお従前の例による。 suppl-4199-12/art-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-5 The forms specified in Appended Table VI (1) through Appended Table VI (3) of the New Regulation apply to the Withholding receipts prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts) of the New Act that are submitted pursuant to those provisions, or delivered pursuant to those provisions or the proviso to paragraph (4) of that Article, on or after January 1, 2008, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts) of the Former Act that were submitted or delivered pursuant to those provisions before that date. machine translation, not official **第六項** 新規則別表第七（一）に定める書式は、信託会社が信託法施行日以後に開始する事業年度に係る新法第二百二十七条（信託の計算書）に規定する計算書（信託会社以外の受託者にあっては平成二十一年一月一日以後に提出する同条に規定する計算書）について適用し、信託法施行日前に開始した事業年度に係る旧法第二百二十七条（信託に関する計算書）に規定する計算書（信託会社以外の受託者にあっては平成二十一年一月一日前に提出する同条に規定する計算書）については、なお従前の例による。 suppl-4199-12/art-7/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-6 The form specified in Appended Table VII (1) of the New Regulation applies to the statement prescribed in Article 227 (Trust Accounting Statements) of the New Act pertaining to a business year of a trust company that starts on or after the Effective Date of the Trust Act (or, in the case of a trustee other than a trust company, the statement prescribed in that Article that is submitted on or after January 1, 2009), and the provisions then in force continue to govern the statement prescribed in Article 227 (Statements Concerning Trusts) of the Former Act pertaining to a business year that started before the Effective Date of the Trust Act (or, in the case of a trustee other than a trust company, the statement prescribed in that Article that is submitted before January 1, 2009). machine translation, not official **第七項** 新規則別表第七（二）及び別表第八（三）に定める書式は、平成二十年一月一日以後に新法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）又は第二百二十八条第二項の規定により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、同日前に提出した旧法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により提出した同条に規定する計算書については、なお従前の例による。 suppl-4199-12/art-7/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-7 The forms specified in Appended Table VII (2) and Appended Table VIII (3) of the New Regulation apply to the statements and reports prescribed in Article 227-2 (Statement Concerning Partner Income from Limited Liability Partnerships, etc.) or Article 228, paragraph (2) of the New Act that are submitted pursuant to those provisions on or after January 1, 2008, and the provisions then in force continue to govern the statement prescribed in Article 227-2 (Statement Concerning Partner Income from Limited Liability Partnerships, etc.) of the Former Act that was submitted pursuant to that Article before that date. machine translation, not official **第八項** 前各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、告知書、調書、通知書又は源泉徴収票に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第四（二）、別表第四（三）、別表第五（三）から別表第五（七）まで、別表第五（二十九）、別表第六（一）から別表第六（三）まで、別表第七（一）、別表第七（二）又は別表第八（二）に準じて、記載したものをもってこれに代えることができる。 suppl-4199-12/art-7/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-8 For the time being, the forms prescribed in the preceding paragraphs may be replaced by the statements, paper-based notices, reports, written notices or Withholding receipts specified in the corresponding provisions of the Former Regulation, with entries made in them in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (2), Appended Table IV (3), Appended Table V (3) through Appended Table V (7), Appended Table V (29), Appended Table VI (1) through Appended Table VI (3), Appended Table VII (1), Appended Table VII (2) or Appended Table VIII (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4199-12/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-1 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4199-12/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-2 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4199-12/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-3 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4199-12/art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-4 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4199-12/art-7/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-5 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4199-12/art-7/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-6 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4199-12/art-7/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-7 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-1 - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-3 - 所得税法施行規則 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-5 - 所得税法施行規則 附則第七条第八項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-8 --- ## 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-20261027T143811-096, 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