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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 Article 21, paragraph (1) 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旧租税特別措置法第二十一条第一項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。
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.