# 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)（老年者年金特別控除に関する経過措置） — address `suppl-3501-16/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-3501-16/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/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（老年者年金特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Pensions of Elderly Persons caption: machine translation, not official suppl-3501-16/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7 **第一項** 新法第二十九条の二第三項第二号の規定は、施行日以後に支払うべき同号に規定する公的年金等（以下この条において「公的年金等」という。）について適用し、施行日前に支払うべき公的年金等については、なお従前の例による。 suppl-3501-16/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7/par-1 The provisions of Article 29-2, paragraph (3), item (ii) of the New Act apply to public pensions or retirement packages prescribed in that item (hereinafter referred to as "public pension or retirement package" in this Article) that are to be paid on or after the Effective Date, and with regard to public pensions or retirement packages that are to be paid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二十九条の二第三項第三号の規定は、昭和五十年中に支払うべき公的年金等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。 suppl-3501-16/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7/par-2 The provisions of Article 29-2, paragraph (3), item (iii) of the New Act apply in the case where the last day of payment of public pensions or retirement packages that are to be paid during 1975 falls on or after the Effective Date, and in the case where that last day of payment falls before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3501-16/art-7/par-1: この条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-3501-16/art-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七条第一項（老年者年金特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-7/par-1 --- ## 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-20261007T211206-292, 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