# 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-4209-24/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)（特定公益信託の信託財産の運用の方法等に関する経過措置） — address `suppl-4209-24/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-4209-24/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24/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（特定公益信託の信託財産の運用の方法等に関する経過措置） — Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc. caption: machine translation, not official suppl-4209-24/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7 **第一項** 新規則第四十条の九第二項第一号（特定公益信託の信託財産の運用の方法等）の規定は、附則第一条第四号（施行期日）に定める日以後の新令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定について適用し、同日前の旧令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定については、なお従前の例による。 suppl-4209-24/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7/par-1 The provisions of Article 40-9, paragraph (2), item (i) (Method of Investing Trust Property, etc. of Specified Public Interest Trusts) of the New Regulation apply to the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the New Order that is made on or after the date prescribed in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the Former Order that was made before that date. machine translation, not official **第二項** 改正令附則第十三条第二項（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置）に規定する旧民法法人（旧令第二百十七条第一項第三号ラ（公益の増進に著しく寄与する法人の範囲）に掲げるものに該当するものに限る。）で一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第百六条第一項（移行の登記）（同法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（同法第百三十一条第一項（認可の取消し）の規定により同法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。）は、新規則第四十条の九第二項第一号に規定する公益社団法人又は公益財団法人とみなして、同項の規定を適用する。 suppl-4209-24/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7/par-2 A former Civil Code corporation prescribed in Article 13, paragraph (2) (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of the Amending Order (limited to one that falls under those listed in Article 217, paragraph (1), item (iii), (v) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order) that has not made the registration under Article 106, paragraph (1) (Registration of Transition) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006) (including the case where it is applied mutatis mutandis with necessary replacement of terms pursuant to Article 121, paragraph (1) (Application Mutatis Mutandis of Provisions on Certification) of that Act) (excluding one whose authorization under Article 45 (Transition to an Ordinary General Incorporated Association or General Incorporated Foundation) of that Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of that Act) is deemed to be a public interest incorporated association or public interest incorporated foundation prescribed in Article 40-9, paragraph (2), item (i) of the New Regulation, and the provisions of paragraph (2) of that Article apply. machine translation, not official --- ## Cites - suppl-4209-24/art-7/par-1: 附則第一条第四号 → 所得税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4209-24/art-1/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-4 - suppl-4209-24/art-7/par-2: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection - suppl-4209-24/art-7/par-2: 同法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection - suppl-4209-24/art-7/par-2: 同法第百三十一条第一項 → e-Gov law 418AC0000000050, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection - suppl-4209-24/art-7/par-2: 同法第四十五条 → e-Gov law 418AC0000000050, 第四十五条 (Article 45), art-45 — not held in this collection ## Cited by 1 provision cites 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四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-4 --- ## 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-20261027T143811-098, 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-20261027T143811-098, 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