# 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-3531-11/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-3531-11/art-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/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
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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 the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
caption: machine translation, not official
suppl-3531-11/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-7
**第一項** 新法第二十一条第一項に規定する個人の昭和五十三年分の事業所得に係る総収入金額のうちに同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五」とあるのは「昭和五十三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五十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）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三十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3531-11/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-7/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where the gross revenue pertaining to business income for 1978 of an individual prescribed in that paragraph includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "35 percent of that revenue" in that paragraph is deemed to be replaced with "55 percent of that revenue within the period from January 1, 1978 to March 31 of that year (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 to December 31 of that year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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-20261007T211206-301, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, 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