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Supplementary Provisions, Article 8Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals

第八条(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規定)

The provisions of Article 21 of the New Act apply to revenue on or after the Effective Date prescribed in or , and the provisions then in force continue to govern revenue before that date prescribed in or of the Former Act.

の規定は、施行日以後の又はに規定する収入金額について適用し、同日前の又はに規定する収入金額については、なお従前の例による。

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