Supplementary Provisions, Article 5Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第五条（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 to income tax for 1976, the phrase "55 percent of that revenue" in that paragraph is deemed to be replaced with "70 percent of that revenue within the period from January 1, 1976 to March 31 of that year (or 30 percent for revenue from the transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from the transactions listed in item (iv) of that paragraph) and the amount equivalent to 55 percent of that revenue within the period from April 1 to December 31 of that year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
昭和五十一年分の所得税に係る新法第二十一条第一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五十五」とあるのは「昭和五十一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七十（次項第三号に掲げる取引によるものについては百分の三十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）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五十五」と、「金額の合計額」とあるのは「金額との合計額」とする。