# 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-5059-12/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)（給与所得者の扶養控除等申告書等に添付すべき書類等に関する経過措置） — address `suppl-5059-12/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-5059-12/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5059-12/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（給与所得者の扶養控除等申告書等に添付すべき書類等に関する経過措置） — Transitional Measures Concerning Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc. and Similar Returns caption: machine translation, not official suppl-5059-12/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-7 **第一項** 新規則第七十三条の二第三項第三号及び所得税法施行規則第七十四条の四（新規則第四十七条の二第六項第三号に係る部分に限る。）の規定は、令和六年一月一日以後に支払を受けるべき所得税法第百八十三条第一項に規定する給与等について提出する同法第百九十四条第七項に規定する給与所得者の扶養控除等申告書及び同法第百九十五条の二第三項に規定する給与所得者の配偶者控除等申告書について適用する。 suppl-5059-12/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-7/par-1 The provisions of Article 73-2, paragraph (3), item (iii) of the New Regulation and Article 74-4 of the Regulation for Enforcement of the Income Tax Act (limited to the part relating to Article 47-2, paragraph (6), item (iii) of the New Regulation) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Income Tax Act and a salary income earner's return for spousal deduction, etc. prescribed in Article 195-2, paragraph (3) of that Act, that are submitted for salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act for which payment is to be received on or after January 1, 2024. machine translation, not official --- ## Cites - suppl-5059-12/art-7/par-1: 所得税法施行規則第七十四条の四 → 所得税法施行規則 第七十四条の四 (Article 74-4), art-74-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-4 · https://japanlaw.org/l/340M50000040011/art-74-4 - suppl-5059-12/art-7/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - suppl-5059-12/art-7/par-1: 同法第百九十四条第七項 → 所得税法 第百九十四条第七項 (Article 194, paragraph (7)), art-194/par-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-7 · https://japanlaw.org/l/340AC0000000033/art-194/par-7 - suppl-5059-12/art-7/par-1: 同法第百九十五条の二第三項 → 所得税法 第百九十五条の二第三項 (Article 195-2, paragraph (3)), art-195-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-3 ## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-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-20261027T143811-124, 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