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Supplementary Provisions, Article 74Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals

第七十四条(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)

In the case where the gross revenue pertaining to business income for each year up to and including 2003 of an individual includes revenue prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

個人の平成十五年以前の各年分の事業所得に係る総収入金額のうちにに規定する収入金額がある場合については、なお従前の例による。

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