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）
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where an individual's gross revenue pertaining to business income for 1986 includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "25 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "28 percent of that revenue within the period from January 1, 1986 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 25 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in item (iii) of that paragraph", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
個人の昭和六十一年分の事業所得に係る総収入金額のうちに新法第二十一条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十五（次項第三号」とあるのは「昭和六十一年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の二十八（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の二十五（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」とする。
The provisions of Article 21, paragraph (2) of the New Act apply to overseas transactions involving technology, etc. referred to in that paragraph that an individual carries out on or after the Effective Date, and with regard to overseas transactions involving technology, etc. referred to in Article 21, paragraph (2) of the Former Act that an individual carried out before the Effective Date, the provisions then in force continue to govern.
新法第二十一条第二項の規定は、個人が施行日以後に行う同項の技術等海外取引について適用し、個人が施行日前に行つた旧法第二十一条第二項の技術等海外取引については、なお従前の例による。