# 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)（青色申告特別控除等に関する経過措置） — address `suppl-4041-14/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-4041-14/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/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（青色申告特別控除等に関する経過措置） — Transitional Measures Concerning the Special Deduction for Blue Returns, etc. caption: machine translation, not official suppl-4041-14/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-7 **第一項** 新法第二十五条の二の規定は、平成五年分以後の所得税について適用する。この場合において、平成五年分から平成十六年分までの各年分の所得税については、同条第三項中「場合に限る」とあるのは「場合又は当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合に限る」と、同項第一号中「五十五万円」とあるのは「五十五万円（当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合には、四十五万円）」とする。 suppl-4041-14/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-7/par-1 The provisions of Article 25-2 of the New Act apply to income tax for 1993 and subsequent years. In this case, with regard to income tax for each year from 1993 to 2004, the phrase "limited to the case" in paragraph (3) of that Article is deemed to be replaced with "limited to the case, or the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries", and the phrase "550,000 yen" in item (i) of that paragraph with "550,000 yen (or 450,000 yen in the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries)". machine translation, not official **第二項** 平成四年分以前の所得税に係る旧法第二十五条の三第一項に規定する青色申告控除額については、なお従前の例による。 suppl-4041-14/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-7/par-2 With regard to the amount of the blue return deduction prescribed in Article 25-3, paragraph (1) of the Former Act for income tax for 1992 and earlier years, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-2 --- ## 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-20261007T211206-357, 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