# 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-4011-12/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-4011-12/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-12/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. --- ### 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 Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals caption: machine translation, not official suppl-4011-12/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-7 **第一項** 平成元年分の所得税に係る新法第二十一条第一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二十二（次項第三号」とあるのは「昭和六十四年一月一日から平成元年三月三十一日までの期間内の当該収入金額の百分の二十五（次項第三号に掲げる取引によるものについては、百分の十六）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二十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。 suppl-4011-12/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-7/par-1 With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for tax year 1989, the phrase "22 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "25 percent of that revenue within the period from January 1, 1989 to March 31, 1989 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 22 percent of that revenue within the period from April 1, 1989 to December 31, 1989 (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二条第一項（所得税の特例に関する経過措置の原則） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-2/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-20261007T211206-345, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, 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