# 所得税法 / Income Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-5041-4/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（給与所得者の源泉徴収に関する申告書の提出時期等の特例に関する経過措置） — address `suppl-5041-4/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-7 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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（給与所得者の源泉徴収に関する申告書の提出時期等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time for Submitting Declarations by Salary Income Earners Concerning Withholding caption: machine translation, not official suppl-5041-4/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-7 **第一項** 新所得税法第百九十八条第五項の規定は、令和四年十月一日以後に提出する所得税法第百九十六条第三項に規定する給与所得者の保険料控除申告書について適用し、同日前に提出した当該給与所得者の保険料控除申告書については、なお従前の例による。 suppl-5041-4/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-7/par-1 The provisions of Article 198, paragraph (5) of the New Income Tax Act apply to salary income earners' returns for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act that are submitted on or after October 1, 2022, and the provisions then in force continue to govern such salary income earners' returns for insurance premium deduction that were submitted before that date. machine translation, not official --- ## Cites - suppl-5041-4/art-7/par-1: 新所得税法第百九十八条第五項 → 所得税法 第百九十八条第五項 (Article 198, paragraph (5)), art-198/par-5 — https://japanlaw.org/ja/income-tax-act/art-198/par-5 - suppl-5041-4/art-7/par-1: 所得税法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-1/sub-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-132, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05