# 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-5069-14/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)（信託の計算書に関する経過措置） — address `suppl-5069-14/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-5069-14/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14/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（信託の計算書に関する経過措置） — Transitional Measures Concerning Trust Accounting Statements caption: machine translation, not official suppl-5069-14/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-7 **第一項** 改正法附則第三条第一項の規定の適用がある場合における新規則第九十六条の規定の適用については、同条第一項第七号ハ中「規定する公益信託」とあるのは「規定する公益信託若しくは所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項（寄附金控除に関する経過措置）に規定する特定公益信託」と、「当該公益信託」とあるのは「当該公益信託又は特定公益信託」とする。 suppl-5069-14/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-7/par-1 In the application of the provisions of Article 96 of the New Regulation in the case where Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act applies, the phrase "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act" in item (vii), (c) of paragraph (1) of that Article is deemed to be replaced with "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act or specified public interest trust prescribed in Article 3, paragraph (1) (Transitional Measures Regarding Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "that public interest trust" is deemed to be replaced with "that public interest trust or specified public interest trust". machine translation, not official --- ## Cites - suppl-5069-14/art-7/par-1: 新規則第九十六条 → 所得税法施行規則 第九十六条 (Article 96), art-96 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96 - suppl-5069-14/art-7/par-1: 同条第一項第七号 → 所得税法施行規則 第九十六条第一項第七号 (Article 96, paragraph (1), item (vii)), art-96/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-7 ## 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-5069-14/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/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-20261027T143811-125, 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