Methyltransferase that mediates the formation of N(7)-methylguanine in a subset of RNA species, such as tRNAs, mRNAs and microRNAs (miRNAs) . Catalyzes the formation of N(7)-methylguanine at position 46 (m7G46) in tRNA . Also acts as a methyltransferase for a subset of internal N(7)-methylguanine in mRNAs . Internal N(7)-methylguanine methylation of mRNAs regulates translation . Also methylates a specific subset of miRNAs, such as let-7 . N(7)-methylguanine methylation of let-7 miRNA promotes let-7 miRNA processing by disrupting an inhibitory secondary structure within the primary miRNA transcript (pri-miRNA) . Acts as a regulator of embryonic stem cell self-renewal and differentiation (By similarity).

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