Supplementary Provisions, Article 10Transitional Provisions Concerning Calculation of Amounts of Salaries, etc. for Dedicated Family Employees Included in Necessary Expenses Where There Has Been a Special Deduction of Export Income
第十条（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定）
For a person who, for income tax for 1965 and subsequent years, is subject to the provisions of Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961), which remain in force pursuant to Article 5, paragraph (4) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act, or of Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964), which remain in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act, the provisions of the New Order are applied by reading the words listed in the middle column of the following table in the provisions of the New Order listed in the left-hand column of the table as the words listed in the right-hand column of the table, respectively.
| Article 165 (Calculation of Amounts of Salaries, etc. for Dedicated Family Employees Included in Necessary Expenses) | Articles 19 through 23 (Price Fluctuation Reserves, etc.) | Articles 19 through 23 (Price Fluctuation Reserves, etc.) and Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the "Measures Amendment Act"), which remains in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of the Measures Amendment Act |
| Article 221, paragraph (4), item (ii) (Scope of Foreign Income Tax) | those that correspond | those that correspond, and income from an export transaction or technology export transaction prescribed in Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Measures Amendment Act, which remains in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of the Measures Amendment Act, that corresponds to the amount included in necessary expenses pursuant to that paragraph and to Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961), which remains in force pursuant to Article 5, paragraph (4) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act |
昭和四十年分以後の年分の所得税につき租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第五条第四項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）又は租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号）附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）の規定の適用を受ける者については、次の表の上欄に掲げる新令の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えてこれらの規定を適用する。
| 第百六十五条（事業専従者給与等の必要経費算入額の計算） | 第十九条から第二十三条まで（価格変動準備金等） | 第十九条から第二十三条まで（価格変動準備金等）及び租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正措置法」という。）附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除） |
| 第二百二十一条第四項第二号（外国所得税の範囲） | 対応するもの | 対応するもの並びに改正措置法附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）に規定する輸出取引又は技術輸出取引による所得で、同項及び租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第五条第四項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）の規定により必要経費に算入された金額に対応するもの |
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
Measures Amendment Actmachine translation
「改正措置法」
In the supplementary provisions (附則) of this Order as first made, short name for the 1964 Act partially amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964).
Short name set inSupplementary Provisions, Article 10, paragraph (1)