# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（外国技術使用料課税に関する経過規定） — address `suppl-3321-26/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9
- 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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### 第九条（外国技術使用料課税に関する経過規定） — Transitional Provisions Concerning Taxation on Royalties for Foreign Technology
caption: machine translation, not official
suppl-3321-26/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9
**第一項** 新法第二十八条の規定は、施行日以後に支払を受けるべき同条第一項に規定する重要外国技術の使用料について適用し、同日前に支払を受けるべきであつた旧法第三条の二第二項（外国技術使用料の税率の軽減）に規定する工業所有権その他の技術に関する権利又は特別の技術による生産方式及びこれに準ずるものに係る所得については、なお従前の例による。
suppl-3321-26/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9/par-1
The provisions of Article 28 of the New Act apply to royalties for important foreign technology prescribed in paragraph (1) of that Article that are to be paid on or after the Effective Date, and the provisions then in force continue to govern income from industrial property rights or other rights concerning technology, or from production methods using special technology or anything equivalent thereto, prescribed in Article 3-2, paragraph (2) (Reduction of the Tax Rate on Royalties for Foreign Technology) of the Former Act, that was to have been paid before that date.
machine translation, not official
**第二項** 昭和二十八年三月三十一日までに締結された契約に基き、旧法第三条の二第一項（外国技術使用料の非課税）に規定する工業所有権その他の技術に関する権利又は特別の技術による生産方式及びこれに準ずるものにつき、同項に規定する非居住者又は法人が施行日前に支払を受けるべきであつた同項に規定する所得及び施行日以後に支払を受ける同項に規定する所得については、同条第一項、第三項及び第四項の規定は、なおその効力を有する。
suppl-3321-26/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9/par-2
With regard to the income prescribed in Article 3-2, paragraph (1) (Tax Exemption on Royalties for Foreign Technology) of the Former Act that a nonresident or corporation prescribed in that paragraph was to have received before the Effective Date, and the income prescribed in that paragraph that such a nonresident or corporation receives on or after the Effective Date, from industrial property rights or other rights concerning technology, or from production methods using special technology or anything equivalent thereto, prescribed in that paragraph, under a contract concluded by March 31, 1953, the provisions of paragraphs (1), (3) and (4) of that Article remain in force.
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-20261007T211206-257, 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