# 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-5029-11/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への添附書類に関する経過措置） — address `suppl-5029-11/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-5029-11/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/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への添附書類に関する経過措置） — Transitional Measures Regarding Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income caption: machine translation, not official suppl-5029-11/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7 **第一項** 新規則第七十一条第一項の規定は、令和四年一月一日以後に令和三年分以後の申告書（所得税法第百七十三条第一項の規定による申告書をいう。以下この条において同じ。）を提出する場合について適用し、同日前に申告書を提出した場合及び同日以後に令和二年分以前の申告書を提出する場合については、なお従前の例による。 suppl-5029-11/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7/par-1 The provisions of Article 71, paragraph (1) of the New Regulation apply to cases where a return (meaning a return under Article 173, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article) for the year 2021 or any subsequent year is submitted on or after January 1, 2022, and the provisions then in force continue to govern cases where a return is submitted before that date and cases where a return for the year 2020 or any earlier year is submitted on or after that date. machine translation, not official --- ## Cites - suppl-5029-11/art-7/par-1: 新規則第七十一条第一項 → 所得税法施行規則 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-1 · https://japanlaw.org/l/340M50000040011/art-71/par-1 - suppl-5029-11/art-7/par-1: 所得税法第百七十三条第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1 - suppl-5029-11/art-7/par-1: この条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5029-11/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7 ## Cited by 2 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三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-3 - 所得税法施行規則 附則第七条第一項（退職所得の選択課税による還付のための申告書への添附書類に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7/par-1 --- ## 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-20261027T143811-120, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-121, 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