# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（法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-4111-9/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-28 - 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. --- ### 第二十八条（法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 Corporations caption: machine translation, not official suppl-4111-9/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-28 **第一項** 新租税特別措置法第五十八条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条第一項の規定の適用については、同項中「総収入金額のうちに」とあるのは「総収入金額のうちに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法第五十八条第一項に規定する技術等海外取引又は」と、「当該収入金額の百分の十二」とあるのは「当該事業年度開始の日から平成十一年三月三十一日までの期間内の同条第二項各号に掲げる取引による収入金額の百分の六（同項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の技術等海外取引による収入金額の百分の十二」と、「金額（当該金額」とあるのは「金額との合計額（当該合計額」とする。 suppl-4111-9/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-28/par-1 The provisions of Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of paragraph (1) of that Article in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "included in gross revenue" in that paragraph is deemed to be replaced with "included in gross revenue from overseas transactions involving technology, etc. prescribed in Article 58, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), or", the phrase "12 percent of that revenue" is deemed to be replaced with "6 percent (or 12 percent, for revenue from transactions listed in item (ii) of that paragraph) of the revenue from transactions listed in the items of paragraph (2) of that Article during the period from the first day of that business year to March 31, 1999, and an amount equivalent to 12 percent of the revenue from overseas transactions involving technology, etc. during the period from April 1, 1999 to the end of that business year", and the phrase "amount (where that amount" is deemed to be replaced with "amount, the total of those amounts (where that total". machine translation, not official --- ## 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-20261007T211206-397, 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