# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7)
- 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: 第七条 (Supplementary Provisions, Article 7)（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） — address `suppl-4061-22/art-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-7
- 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） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
caption: machine translation, not official
suppl-4061-22/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-7
**第一項** 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。
suppl-4061-22/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-7/par-1
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".
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-20261007T211206-366, 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