# 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-4279-22/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)（退職所得の選択課税による還付のための申告書の記載事項に関する経過措置） — address `suppl-4279-22/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-4279-22/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/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（退職所得の選択課税による還付のための申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income caption: machine translation, not official suppl-4279-22/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-7 **第一項** 新規則第七十条（退職所得の選択課税による還付のための申告書の記載事項）の規定は、附則第一条第六号（施行期日）に定める日以後に提出する新法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書について適用し、同日前に提出した旧法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書については、なお従前の例による。 suppl-4279-22/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-7/par-1 The provisions of Article 70 (Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income) of the New Regulation apply to a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the New Act that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Former Act that was submitted before that date. machine translation, not official --- ## Cites - suppl-4279-22/art-7/par-1: 新規則第七十条 → 所得税法施行規則 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70 · https://japanlaw.org/l/340M50000040011/art-70 - suppl-4279-22/art-7/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6 ## 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六号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6 --- ## 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-20261027T143811-112, 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-20261027T143811-112, 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