1 article
Supplementary Provisions, Article 5Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第五条（個人の技術等海外取引に係る所得の特別控除に関する経過規定）
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to revenue prescribed in Article 21, paragraph (1) or (2) of the Former Act before that date, the provisions then in force continue to govern.
新法第二十一条の規定は、施行日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項又は第二項に規定する収入金額については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.