# 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)（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-3551-9/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-3551-9/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/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
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They are never merged and never substituted for one another.
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### 第九条（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 of Income from Overseas Transactions Involving Technology, etc. of Individuals
caption: machine translation, not official
suppl-3551-9/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-9
**第一項** 個人の昭和五十五年分の事業所得に係る総収入金額のうちに新法第二十一条第一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二十八（次項第三号」とあるのは「昭和五十五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三十五（次項第三号に掲げる取引によるものについては百分の十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）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二十八（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の四十」とあるのは「百分の五十」とする。
suppl-3551-9/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-9/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 the business income of an individual for 1980 includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "28 percent of that revenue (for revenue from transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from January 1, 1980 to March 31, 1980 (10 percent for revenue from transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from transactions listed in item (iv) of that paragraph) and an amount equivalent to 28 percent of that revenue within the period from April 1, 1980 to December 31, 1980 (for revenue from transactions listed in item (iii) of that paragraph", the phrase "the total of the amounts" with "the total of the amount and the amount", and the phrase "40 percent" with "50 percent".
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-20261007T211206-310, 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