# 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)（個人の準備金に関する経過措置） — address `suppl-4021-13/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-4021-13/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/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（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4021-13/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7 **第一項** 旧法第二十条第一項に規定する個人が平成二年以前の各年において積み立てた、又は積み立てる同項の中小企業海外市場開拓準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「金額の合計額」とあるのは、「金額の合計額（平成二年については、当該合計額の百分の八十に相当する金額）」とする。 suppl-4021-13/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7/par-1 With regard to the reserve for overseas market development by small and medium sized enterprises referred to in Article 20, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside or sets aside in each year up to and including 1990, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for 1990, the amount equivalent to 80 percent of that total)". machine translation, not official **第二項** 旧法第二十条の六第一項に規定する国際花と緑の博覧会出展準備金を有する個人の平成三年以前の各年分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。この場合において、同条第四項中「個人が」とあるのは、「個人が、平成二年十二月三十一日までに」とする。 suppl-4021-13/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7/par-2 With regard to the calculation of the amount of business income for each year up to and including 1991 of an individual who holds the reserve for exhibiting at the International Garden and Greenery Exposition prescribed in Article 20-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 1990,". 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-20261007T211206-348, 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