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Read the text in force →租税特別措置法
Section 1-2 Special Tax Credits and Special Provisions on Depreciation (Articles 53 to 54)
The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Where a depreciable asset held by a corporation is eligible, in the relevant business year, for two or more of the following provisions, only any one of those provisions applies to that depreciable asset.
法人の有する減価償却資産が当該事業年度において次に掲げる規定のうち二以上の規定の適用を受けることができるものである場合には、当該減価償却資産については、これらの規定のうちいずれか一の規定のみを適用する。
the provisions of Article 42-9;
第四十二条の九の規定
the provisions of Article 42-6, Articles 42-10 through 42-12, Article 42-12-4, Article 42-12-6, Article 42-12-7 or Articles 43 through 47;
第四十二条の六、第四十二条の十から第四十二条の十二まで、第四十二条の十二の四、第四十二条の十二の六、第四十二条の十二の七又は第四十三条から第四十七条までの規定
the provisions of the preceding Article pertaining to the provisions listed in the preceding item;
前号に掲げる規定に係る前条の規定
beyond what is listed in the preceding three items, provisions specified by Cabinet Order as provisions that establish special provisions concerning depreciable assets.
前三号に掲げるもののほか、減価償却資産に関する特例を定めている規定として政令で定める規定
Where the acquisition cost of a depreciable asset held by a corporation includes the amount of experimental research expenses prescribed in Article 42-4, paragraph (19), item (i), and the provisions of paragraph (1) or paragraph (4) of that Article, Article 42-4-2, paragraph (1) or Article 42-5, paragraph (1) have been applied with respect to the amount of those experimental research expenses, the provisions listed in the items of the preceding paragraph do not apply to that depreciable asset.
法人の有する減価償却資産の取得価額のうちに第四十二条の四第十九項第一号に規定する試験研究費の額が含まれる場合において、当該試験研究費の額につき同条第一項若しくは第四項、第四十二条の四の二第一項又は第四十二条の五第一項の規定の適用を受けたときは、当該減価償却資産については、前項各号に掲げる規定は、適用しない。
Where any one of the provisions listed in the items of paragraph (1) has been applied to a depreciable asset held by a corporation in any business year preceding the relevant business year, the provisions listed in the items of that paragraph other than that one provision do not apply to that depreciable asset.
法人の有する減価償却資産につき当該事業年度前の各事業年度において第一項各号に掲げる規定のうちいずれか一の規定の適用を受けた場合には、当該減価償却資産については、当該いずれか一の規定以外の同項各号に掲げる規定は、適用しない。
Where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution, the transfer of a depreciable asset to which any one of the provisions listed in the items of paragraph (1) was applied at the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind, the provisions of the preceding paragraph apply to that depreciable asset by deeming that corporation to have been subject to that one provision in a business year preceding the relevant business year.
法人が適格合併、適格分割、適格現物出資又は適格現物分配により被合併法人、分割法人、現物出資法人又は現物分配法人において第一項各号に掲げる規定のうちいずれか一の規定の適用を受けた減価償却資産の移転を受けた場合には、当該減価償却資産については、当該法人が当該事業年度前の各事業年度において当該いずれか一の規定の適用を受けたものとみなして、前項の規定を適用する。
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
前各項の規定の適用に関し必要な事項は、政令で定める。
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