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Supplementary Provisions, Article 16Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations

第十六条(法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 58 of the New Act apply to a corporation's revenue on or after the Effective Date from transactions listed in the items of , and the provisions then in force continue to govern a corporation's revenue before the Effective Date from transactions listed in the items of of the Former Act.

の規定は、法人の各号に掲げる取引による施行日以後の収入金額について適用し、法人の各号に掲げる取引による施行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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