Supplementary Provisions, Article 7Transitional Measures Concerning 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）
With regard to the application of the provisions of Article 21 of the New Act to income tax for 1994, the phrase "7 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "8 percent of that revenue within the period from January 1, 1994 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 7 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "35 percent" is deemed to be replaced with "40 percent".
平成六年分の所得税に係る新法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の七（次項第三号」とあるのは「平成六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八（次項第三号に掲げる取引によるものについては、百分の十六）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七（同号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の三十五」とあるのは「百分の四十」とする。