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Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals

第七条(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措置)

The provisions of Article 21 of the New Act apply to an individual's revenue on or after April 1, 1972 from transactions listed in the items of , and the provisions then in force continue to govern an individual's revenue before that date from transactions listed in the items of of the Former Act.

の規定は、個人の各号に掲げる取引による昭和四十七年四月一日以後の収入金額について適用し、個人の各号に掲げる取引による同日前の収入金額については、なお従前の例による。

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