Supplementary Provisions, Article 6Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Individuals
第六条（個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 an individual from export transactions conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that designated period exceeds the amount calculated by multiplying the base export amount prescribed in that paragraph by the number of months of that designated period falling within the period during which the individual operated a business in that year and dividing the product by 12, or in any other case where the individual falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the individual's export transactions within the designated period in that year.
個人の旧法第二十一条の二第一項に規定する指定期間内の日の属する各年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、同項に規定する基準輸出金額に当該個人がその年中において事業を営んでいた期間内の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合その他当該個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個人のその年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。