# 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-4091-22/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-4091-22/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/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. --- ### 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） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals caption: machine translation, not official suppl-4091-22/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-6 **第一項** 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。 suppl-4091-22/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-6/par-1 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". 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-20261007T211206-383, 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