# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（法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） — address `suppl-4021-13/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-21 - 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. --- ### 第二十一条（法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） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations caption: machine translation, not official suppl-4021-13/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-21 **第一項** 新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の十二（次項第三号」とあるのは「当該事業年度開始の日から平成二年三月三十一日までの期間内の当該収入金額の百分の二十二（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当該事業年度終了の日までの期間内の当該収入金額の百分の十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。 suppl-4021-13/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-21/par-1 The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "12 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "22 percent of that revenue within the period from the first day of that business year to March 31, 1990 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 12 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to". machine translation, not official --- ## 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-20261007T211206-350, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, 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