# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六条 (Supplementary Provisions, Article 6)（個人の輸出所得の特別控除額の特例に関する経過規定） — address `suppl-3391-24/art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-6
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第六条（個人の輸出所得の特別控除額の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Individuals
caption: machine translation, not official
suppl-3391-24/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-6
**第一項** 個人の旧法第二十一条の二第一項に規定する指定期間内の日の属する各年の当該指定期間内の輸出取引による収入金額の合計額が、同項に規定する基準輸出金額に当該個人がその年中において事業を営んでいた期間内の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合その他当該個人が同項に規定する政令で定める場合に該当する場合における当該個人のその年の指定期間内の輸出取引については、同条の規定は、なおその効力を有する。
suppl-3391-24/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-6/par-1
If the total revenue of an individual from export transactions conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that designated period exceeds the amount calculated by multiplying the base export amount prescribed in that paragraph by the number of months of that designated period falling within the period during which the individual operated a business in that year and dividing the product by 12, or in any other case where the individual falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the individual's export transactions within the designated period in that year.
machine translation, not official
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-263, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07