# 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-5079-18/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)（給与等の源泉徴収票に関する経過措置） — address `suppl-5079-18/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-5079-18/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/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（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages caption: machine translation, not official suppl-5079-18/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7 **第一項** 新規則第九十三条第一項の規定は、令和七年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が同年十二月一日以後であるものについて適用し、同年中に支払うべき同項に規定する給与等でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。 suppl-5079-18/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7/par-1 The provisions of Article 93, paragraph (1) of the New Regulation apply to salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2025 and for which the date of the last payment is on or after December 1 of that year, and the provisions then in force continue to govern salary or other wage prescribed in that paragraph that is to be paid during that year and for which the date of the last payment is before December 1 of that year. machine translation, not official **第二項** 令和七年十二月一日から同年十二月三十一日までの間における新規則第九十三条の規定の適用については、同条第一項第六号イ（１）（ｉｉ）中「又は特定親族（」とあるのは「又は」と、「特定親族をいう。第八号において同じ。）（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象親族。」とあるのは「特定親族（」と、同号ロ中「源泉控除対象親族」とあるのは「控除対象扶養親族」と、同項第八号中「特定親族を」とあるのは「法第八十四条の二第一項に規定する特定親族を」とする。 suppl-5079-18/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7/par-2 With respect to the application of Article 93 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "or specified relative (" in Article 93, paragraph (1), item (vi), (a), (1), (ii) of the New Regulation is deemed to be replaced with "or", the phrase "specified relative; the same applies in item (viii)) (in the case where the salary or other wage is not subject to the application of Article 190 of the Act, a relative for Withholding deduction." in that sub-item is deemed to be replaced with "specified relative (", the phrase "relative for Withholding deduction" in item (vi), (b) of that paragraph is deemed to be replaced with "Claimable Dependent", and the phrase "specified relative" in item (viii) of that paragraph is deemed to be replaced with "specified relative prescribed in Article 84-2, paragraph (1) of the Act". machine translation, not official --- ## Cites - suppl-5079-18/art-7/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-5079-18/art-7/par-1: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-5079-18/art-7/par-2: 新規則第九十三条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93 - suppl-5079-18/art-7/par-2: 同条第一項第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6 - suppl-5079-18/art-7/par-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 - suppl-5079-18/art-7/par-2: 同項第八号 → 所得税法施行規則 第九十三条第一項第八号 (Article 93, paragraph (1), item (viii)), art-93/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-8 - suppl-5079-18/art-7/par-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1 ## 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-5079-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/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-20261027T143811-127, 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-20261027T143811-127, 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