Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of 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 an individual's revenue on or after the Effective Date from transactions listed in the items of , and the provisions then in force continue to govern an individual's revenue before the Effective Date from transactions listed in the items of of the Former Act.

の規定は、個人の各号に掲げる取引による施行日以後の収入金額について適用し、個人の各号に掲げる取引による施行日前の収入金額については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy