Supplementary Provisions, Article 17Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Corporations
第十七条（法人の輸出所得の特別控除額の特例に関する経過規定）
If the total revenue of a corporation from export transactions conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that designated period exceeds the base export amount for the designated period prescribed in that paragraph, or in any other case where the corporation falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to export transactions within the designated period in that business year.
法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度の当該指定期間内の輸出取引による収入金額の合計額が同項に規定する指定期間に係る基準輸出金額をこえる場合その他当該法人が同項に規定する政令で定める場合に該当する場合における当該事業年度の指定期間内の輸出取引については、同条の規定は、なおその効力を有する。