# 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-3631-4/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-3631-4/art-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4/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.
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### 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 Where Deemed Corporate Taxation Has Been Elected
caption: machine translation, not official
suppl-3631-4/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-7
**第一項** 旧法第二十五条の二第八項の届出書を提出して同条第一項の選択をやめた者で当該選択をやめた年が昭和六十二年又は昭和六十三年であるものが施行日以後最初に新法第二十五条の二第一項の規定の適用を受けようとする場合における同項の規定の適用については、同項ただし書中「当該選択をやめた年以後三年内の各年分」とあるのは、「昭和六十三年分」とする。
suppl-3631-4/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-7/par-1
With regard to the application of the provisions of Article 25-2, paragraph (1) of the New Act in the case where a person who submitted the written notification referred to in Article 25-2, paragraph (8) of the Former Act and ceased the election referred to in paragraph (1) of that Article, and for whom the year in which the person ceased that election is 1987 or 1988, seeks for the first time on or after the Effective Date to receive the application of the provisions of Article 25-2, paragraph (1) of the New Act, the phrase "for each year within three years from the year in which the person ceased that election" in the proviso to that paragraph is deemed to be replaced with "for 1988".
machine translation, not official
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## 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-20261007T211206-339, 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