# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十八条 (Supplementary Provisions, Article 98)

- 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: 第九十八条 (Supplementary Provisions, Article 98)（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-4151-8/art-98`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-98
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-98
- 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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### 第九十八条（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 the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-98 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-98</sup>

**第一項**  法人の施行日の前日を含む事業年度以前の各事業年度に旧租税特別措置法第五十八条第一項に規定する収入金額がある場合については、なお従前の例による。
<sup>suppl-4151-8/art-98/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-98/par-1</sup>
The provisions then in force continue to govern the case where a corporation has revenue prescribed in Article 58, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its business year that includes the day preceding the Effective Date or in any business year prior thereto.
<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-20261007T211206-431, 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