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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)

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

の規定は、施行日以後の及びに規定する収入金額について適用し、同日前の及び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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