# 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)（みなし法人課税を選択した場合の課税の特例に関する経過措置） — address `suppl-3491-17/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-3491-17/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17/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（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Electing Deemed Corporate Taxation caption: machine translation, not official suppl-3491-17/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7 **第一項** 昭和四十九年分の所得税に係る新法第二十五条の二の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 第二項第一号 七百万円 六百万円 百分の三十四・一 百分の三十二・四 第三項第一号ロ 七百万円 六百万円 百分の六十 百分の六十二 第五項第二号 七百万円 六百万円 suppl-3491-17/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7/par-1 With regard to the application of the provisions of Article 25-2 of the New Act to income tax for 1974, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table. paragraph (2), item (i) 7,000,000 yen 6,000,000 yen 34.1 percent 32.4 percent paragraph (3), item (i), (b) 7,000,000 yen 6,000,000 yen 60 percent 62 percent paragraph (5), item (ii) 7,000,000 yen 6,000,000 yen machine translation, not official **第二項** 新法第二十五条の二第四項の規定（同項の事業を開始した場合に係る部分に限る。）は、施行日以後に当該事業を開始する場合について適用し、同日前に当該事業を開始した場合については、なお従前の例による。 suppl-3491-17/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7/par-2 The provisions of Article 25-2, paragraph (4) of the New Act (limited to the part pertaining to the case where the business referred to in that paragraph has been commenced) apply in the case where that business is commenced on or after the Effective Date, and in the case where that business was commenced before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-288, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07