# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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)（個人の準備金等に関する経過措置） — address `suppl-3451-38/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/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（個人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Individuals caption: machine translation, not official suppl-3451-38/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-7 **第一項** 旧法第二十条の二の規定による日本万国博覧会出展準備金を有する個人の昭和四十六年分以前の事業所得の金額の計算については、同条の規定は、なおその効力を有する。 suppl-3451-38/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-7/par-1 With regard to the calculation of the amount of business income for 1971 and prior years of an individual who holds a reserve for exhibiting at the Japan World Exposition under the provisions of Article 20-2 of the Former Act, the provisions of that Article remain in force. machine translation, not official **第二項** 旧法第二十八条の二に規定する個人が同条に規定する納付金（附則第十四条第四項の規定によりその例によるものとされる旧法第五十六条の三第一項に規定する納付金を含む。）を納付した場合については、なお従前の例による。 suppl-3451-38/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-7/par-2 The provisions then in force continue to govern cases where an individual prescribed in Article 28-2 of the Former Act has paid the contributions prescribed in that Article (including the contributions prescribed in Article 56-3, paragraph (1) of the Former Act, which is to be followed pursuant to the provisions of Article 14, paragraph (4) of the Supplementary Provisions). machine translation, not official --- ## Cites - suppl-3451-38/art-7/par-2: 附則第十四条第四項 → 租税特別措置法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-3451-38/art-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-277, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07