# 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)（外国技術使用料課税に関する経過規定） — address `suppl-3361-40/art-7`
- 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-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-40/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（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3361-40/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-7</sup>

**第一項**  旧法第二十八条第一項に規定する者が施行日前に締結された契約に基づき同条第三項に規定する重要外国技術を提供することにより受ける使用料で同条第一項に規定する契約期間内に支払を受けるべきものに係る所得税については、同条の規定は、なおその効力を有する。
<sup>suppl-3361-40/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-7/par-1</sup>
With regard to income tax on royalties that a person prescribed in Article 28, paragraph (1) of the Former Act receives by providing important foreign technology prescribed in paragraph (3) of that Article under a contract concluded before the Effective Date and that are to be paid within the contract period prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
<sup>machine translation, not official</sup>

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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-20261007T211206-260, 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