Supplementary Provisions, Article 8Transitional Provisions Concerning Inclusion in Gross Revenue Where Export Is Not Certified
第八条（輸出の証明がされない場合の総収入金額算入に関する経過規定）
The provisions of Article 22 of the Former Act remain in force with respect to the inclusion in gross revenue of the portion of the amounts included in necessary expenses pursuant to the provisions of Article 21, paragraph (1), Article 21-2, paragraph (1) or Article 21-3, paragraph (1) of the Former Act with regard to transactions listed in Article 21, paragraph (1), item (iii) or items (v) through (ix) of the Former Act or indirect technology export transactions prescribed in Article 21-3, paragraph (1) of the Former Act conducted by an individual before the Effective Date that relates to transactions in goods, or in industrial property rights, etc. prescribed in Article 21, paragraph (1), item (i) of the Former Act, for which the certification prescribed in Article 22 of the Former Act was not made.
個人の施行日前における旧法第二十一条第一項第三号若しくは第五号から第九号までに掲げる取引又は旧法第二十一条の三第一項に規定する間接技術輸出取引に関し、旧法第二十一条第一項、第二十一条の二第一項又は第二十一条の三第一項の規定により必要な経費に算入した金額のうち旧法第二十二条に規定する証明がされなかつた物品又は旧法第二十一条第一項第一号に規定する工業所有権等の取引に係るものの総収入金額への算入については、旧法第二十二条の規定は、なおその効力を有する。