# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（個人の輸出所得に関する経過規定） — address `suppl-3361-40/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5 - 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. --- ### 第五条（個人の輸出所得に関する経過規定） — Transitional Provisions Concerning Export Income of Individuals caption: machine translation, not official suppl-3361-40/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5 **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を含む各年の当該期間内における旧法第二十一条第一項各号に掲げる取引（以下この条において「輸出取引」という。）による収入金額の合計額が、旧法第二十一条の二第二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に係る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における当該個人のその年中の輸出取引に係る同条第一項各号に掲げる金額の必要な経費への算入については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-1 If the total revenue of an individual from transactions listed in the items of Article 21, paragraph (1) of the Former Act (hereinafter referred to as "export transactions" in this Article) 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 period exceeds the amount calculated by multiplying the base export amount prescribed in Article 21-2, paragraph (2) of the Former Act 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, the provisions of that Article remain in force with respect to the inclusion in necessary expenses of the amounts listed in the items of paragraph (1) of that Article relating to the individual's export transactions in that year. machine translation, not official **第二項** 施行日前における旧法第二十一条第一項第三号又は第五号から第九号までに掲げる取引に関し旧法第二十一条の二第一項の規定により必要な経費に算入した金額のうち旧法第二十二条に規定する証明がされなかつた物品の取引に係るものの総収入金額への算入については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-2 The provisions of Article 22 of the Former Act remain in force with respect to the inclusion in gross revenue of the portion of the amounts included in necessary expenses pursuant to the provisions of Article 21-2, paragraph (1) of the Former Act with regard to transactions listed in Article 21, paragraph (1), item (iii) or items (v) through (ix) of the Former Act conducted before the Effective Date that relates to transactions in goods for which the certification prescribed in Article 22 of the Former Act was not made. machine translation, not official **第三項** 個人が施行日前にした旧法第二十三条第一項各号に掲げる取引について同項に規定する証明がされたため同条第三項に規定する事由が生じた場合における当該取引に係る旧法第二十一条の二第一項各号に掲げる金額の必要な経費への算入については、旧法第二十三条第三項の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-3 If, with regard to transactions listed in the items of Article 23, paragraph (1) of the Former Act that an individual conducted before the Effective Date, the grounds prescribed in paragraph (3) of that Article have arisen because the certification prescribed in paragraph (1) of that Article was made, the provisions of Article 23, paragraph (3) of the Former Act remain in force with respect to the inclusion in necessary expenses of the amounts listed in the items of Article 21-2, paragraph (1) of the Former Act relating to those transactions. machine translation, not official **第四項** 施行日前に旧法第二十一条第二項の規定により輸出取引に含まれないものとされた取引又は当該取引に係る輸出についてその対価として対外支払手段による支払があり、かつ、旧法第二十三条第六項に規定する証明があつた場合であつて、当該取引につき旧法第二十一条の二第一項の規定の適用があるべき場合における当該取引に係る旧法第二十三条第六項に規定する必要な経費に算入されるべき金額に相当する金額の必要な経費への算入については、同項の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-4 If, before the Effective Date, payment was made by foreign means of payment as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 21, paragraph (2) of the Former Act, or for an export relating to that transaction, and the certification prescribed in Article 23, paragraph (6) of the Former Act was made, and the provisions of Article 21-2, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 23, paragraph (6) of the Former Act remain in force with respect to the inclusion in necessary expenses of an amount equivalent to the amount to be included in necessary expenses as prescribed in that paragraph with regard to that transaction. machine translation, not official --- ## Cites - suppl-3361-40/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3361-40/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（個人の輸出所得に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-1 --- ## 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-20261007T211206-259, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-260, 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