Supplementary Provisions, Article 6Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
第六条（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 on Special Measures Concerning Taxation apply to an individual's revenue on or after the Effective Date from the transactions listed in the items of paragraph (2) of that Article, and with regard to an individual's revenue before the Effective Date from the transactions listed in the items of Article 21, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 21, paragraph (1) of the New Act on Special Measures Concerning Taxation concerning income tax for 1997, the phrase "25 percent" in that paragraph is deemed to be replaced with "30 percent".
新租税特別措置法第二十一条の規定は、個人の同条第二項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、個人の旧租税特別措置法第二十一条第二項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。この場合において、平成九年分の所得税に係る新租税特別措置法第二十一条第一項の規定の適用については、同項中「百分の二十五」とあるのは、「百分の三十」とする。