# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第十二条 (Supplementary Provisions, Article 12)（特別修繕引当金に関する経過措置） — address `suppl-4102-104/art-12`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
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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
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They are never merged and never substituted for one another.

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### 第十二条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-4102-104/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12</sup>

**第一項**  改正法附則第十五条第二項（特別修繕引当金に関する経過措置）の規定によりなおその効力を有するものとされる改正法第二条の規定による改正前の所得税法（以下「旧法」という。）第五十五条（特別修繕引当金）の規定の適用については、旧令第百六十条から第百六十三条まで（特別修繕引当金勘定への繰入限度額等）の規定並びに附則第十九条（所得税法施行令の一部を改正する政令の一部改正）の規定による改正前の所得税法施行令の一部を改正する政令（平成八年政令第八十四号）附則第四条（特別修繕引当金に関する経過措置）及び附則第二十条（所得税法施行令の一部を改正する政令の一部改正）の規定による改正前の所得税法施行令の一部を改正する政令（平成九年政令第百三号。次項において「平成九年改正令」という。）附則第三条（特別修繕引当金に関する経過措置）の規定は、なおその効力を有する。この場合において、旧令第百六十条第三号及び第四号並びに第百六十一条第一項第一号ニ及び第三項中「大蔵省令」とあるのは、「財務省令」とする。ただし、改正法附則第十五条第三項に規定する二年を経過した特別修繕引当金勘定の金額が生じた旧法第五十五条第一項に規定する固定資産については、同項に規定する政令で定めるところにより計算した金額は、ないものとする。
<sup>suppl-4102-104/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1</sup>
With regard to the application of Article 55 (Reserves for Special Repairs) of the Income Tax Act before amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as the "Former Act"), which is to remain in force pursuant to Article 15, paragraph (2) (Transitional Measures Concerning Reserves for Special Repairs) of the Supplementary Provisions of the Amending Act, the provisions of Articles 160 through 163 (Transfer Limit to the Special Repair Reserve Account, etc.) of the Former Order, Article 4 (Transitional Measures Concerning Reserves for Special Repairs) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 84 of 1996) before amendment by the provisions of Article 19 (Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions, and Article 3 (Transitional Measures Concerning Reserves for Special Repairs) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 103 of 1997; hereinafter referred to as the "1997 Amendment Order" in the following paragraph) before amendment by the provisions of Article 20 (Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions remain in force. In this case, the phrase "大蔵省令" (Ministry of Finance Order, under its former name) in Article 160, items (iii) and (iv) and Article 161, paragraph (1), item (i), (d) and paragraph (3) of the Former Order is deemed to be replaced with "財務省令" (Ministry of Finance Order, under its current name); provided, however, that for a Fixed Asset prescribed in Article 55, paragraph (1) of the Former Act for which an amount of the special repair reserve account that has passed the two years prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Amending Act has arisen, the amount calculated as prescribed by the Cabinet Order prescribed in that paragraph is deemed not to exist.
<sup>machine translation, not official</sup>

**第二項**  改正法附則第十五条第三項に規定する政令で定める日は、同項に規定する資産が次の各号に掲げる資産のいずれに該当するかに応じ当該各号に定める日とする。
<sup>suppl-4102-104/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2</sup>
The date specified by Cabinet Order prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Amending Act is to be, according to which of the assets listed in the following items the asset prescribed in that paragraph falls under, the date specified in the respective item.
<sup>machine translation, not official</sup>

  **一**  旧法第五十五条第一項に規定する特別の修繕（以下この項において「特別の修繕」という。）を行ったことがある資産　最近において行った特別の修繕が完了した日の翌日から当該資産が旧令第百六十一条第一項第一号イからニまでに掲げる資産のいずれに該当するかに応じそれぞれ同号イからニまでに定める月数（前項の規定によりなおその効力を有するものとされる平成九年改正令附則第三条第一項後段に規定する船舶については、四十八月。次号において同じ。）を経過する日
  <sup>suppl-4102-104/art-12/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-1</sup>
  An asset for which special repairs prescribed in Article 55, paragraph (1) of the Former Act (hereinafter in this paragraph referred to as "special repairs") have been carried out: the day on which, from the day following the day on which the most recent special repairs were completed, the number of months specified in (a) through (d) of Article 161, paragraph (1), item (i) of the Former Order, according to which of the assets listed in (a) through (d) of that item the asset falls under, has elapsed (for a vessel prescribed in the latter part of Article 3, paragraph (1) of the Supplementary Provisions of the 1997 Amendment Order that is to remain in force pursuant to the preceding paragraph, 48 months; the same applies in the following item);
  <sup>machine translation, not official</sup>

  **二**  特別の修繕を行ったことがない資産　当該資産の取得又は建造若しくは築造の日の翌日から当該資産が旧令第百六十一条第一項第三号イからニまでに掲げる資産のいずれに該当するかに応じそれぞれ同号イからニまでに定める月数を経過する日
  <sup>suppl-4102-104/art-12/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-2</sup>
  An asset for which special repairs have not been carried out: the day on which, from the day following the day of acquisition, or construction or building, of the asset, the number of months specified in (a) through (d) of Article 161, paragraph (1), item (iii) of the Former Order, according to which of the assets listed in (a) through (d) of that item the asset falls under, has elapsed.
  <sup>machine translation, not official</sup>

**第三項**  改正法附則第十五条第二項の資産に係る特別修繕引当金勘定の金額（同項の規定によりなおその効力を有するものとされる旧法第五十五条第一項の規定により各年分の不動産所得の金額又は事業所得の金額の計算上必要経費に算入されたものに限るものとし、既にこの項又は同条第二項の規定により取り崩すべきこととなったものを除く。以下この条において同じ。）を有する個人の平成十一年以後の各年の十二月三十一日において、前年から繰り越された当該資産に係る特別修繕引当金勘定の金額のうちに当該資産に係る前項に規定する日の属する年の十二月三十一日（同日が平成十一年十二月三十一日前である場合には、同日）の翌日から二年を経過したもの（以下この項において「特別修繕予定日経過引当金額」という。）がある場合には、当該特別修繕予定日経過引当金額については、当該二年を経過した日の属する年の十二月三十一日における当該資産に係る特別修繕引当金勘定の金額に十二（当該個人が死亡した場合にはその死亡の日の属する年の一月一日から当該死亡の日までの期間の月数）を乗じてこれを当該資産に係る前項に規定する月数で除して計算した金額（当該計算した金額が当該経過した日の属する年の十二月三十一日における当該資産に係る特別修繕引当金勘定の金額を超える場合には、当該特別修繕引当金勘定の金額）に相当する金額を取り崩さなければならない。
<sup>suppl-4102-104/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3</sup>
In the case where, as of December 31 of each year on or after 1999, there is, among the amount of the special repair reserve account relating to an asset carried forward from the preceding year, an amount for which two years have elapsed from the day following December 31 of the year that includes the date prescribed in the preceding paragraph for that asset (or, where that day is before December 31, 1999, the day following December 31, 1999) (hereinafter in this paragraph referred to as the "reserve amount past the scheduled special repair date"), for an individual who has the amount of the special repair reserve account relating to an asset prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Amending Act (limited to an amount included in necessary expenses in calculating the amount of real property income or the amount of business income for each year pursuant to Article 55, paragraph (1) of the Former Act as it remains in force pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the Amending Act, and excluding an amount that has already become subject to reversal pursuant to this paragraph or Article 55, paragraph (2) of the Former Act; the same applies hereinafter in this Article), an amount equivalent to the amount calculated by multiplying the amount of the special repair reserve account relating to that asset as of December 31 of the year that includes the day on which those two years elapsed by 12 (or, where that individual has died, the number of months in the period from January 1 of the year that includes the date of death to the date of death), and dividing the product by the number of months prescribed in the preceding paragraph for that asset (or, where the amount so calculated exceeds the amount of the special repair reserve account relating to that asset as of December 31 of the year that includes the day on which those two years elapsed, that amount of the special repair reserve account) must be reversed with respect to that reserve amount past the scheduled special repair date.
<sup>machine translation, not official</sup>

**第四項**  改正法附則第十五条第二項の規定によりなおその効力を有するものとされる旧法第五十五条第六項（死亡の場合の特別修繕引当金勘定の金額の処理）に規定する特別修繕引当金勘定の金額を有する個人が死亡した場合におけるその相続人の当該死亡の日の属する年に係る前項の規定の適用については、同項に規定する前年から繰り越された特別修繕引当金勘定の金額は、第一項の規定によりなおその効力を有するものとされる旧令第百六十三条第二項の規定により当該個人の相続人が有するものとみなされた特別修繕引当金勘定の金額を含むものとする。この場合において、当該相続人が有するものとみなされた特別修繕引当金勘定の金額については、前項中「に十二」とあるのは、「に当該死亡の日から同日の属する年の十二月三十一日までの期間の月数」とする。
<sup>suppl-4102-104/art-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-4</sup>
Where an individual who has the amount of the special repair reserve account prescribed in Article 55, paragraph (6) (Treatment of the Amount of the Special Repair Reserve Account in the Case of Death) of the Former Act, which is to remain in force pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the Amending Act, has died, with regard to the application of the preceding paragraph to the heir of that individual for the year that includes the date of death, the amount of the special repair reserve account carried forward from the preceding year prescribed in that paragraph is to include the amount of the special repair reserve account deemed to be held by the heir of that individual pursuant to Article 163, paragraph (2) of the Former Order, which is to remain in force pursuant to paragraph (1). In this case, with regard to the amount of the special repair reserve account deemed to be held by that heir, the phrase "by 12" in the preceding paragraph is deemed to be replaced with "by the number of months in the period from the date of death to December 31 of the year that includes that date".
<sup>machine translation, not official</sup>

**第五項**  第三項（前項の規定により読み替えて適用する場合を含む。）の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>suppl-4102-104/art-12/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-5</sup>
The number of months in paragraph (3) (including where applied with replaced readings pursuant to the preceding paragraph) is to be calculated according to the calendar, and where a fraction of less than one month arises, it is deemed to be one month.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4102-104/art-12/par-1: の規定による改正前の所得税法施行令の一部を改正する政令（平成八年政令第八十四号）附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4082-84/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-4
- suppl-4102-104/art-12/par-1: 次項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4102-104/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2
- suppl-4102-104/art-12/par-1: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4092-103/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-3
- suppl-4102-104/art-12/par-2/item-1: この項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4102-104/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2
- suppl-4102-104/art-12/par-2/item-1: 前項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4102-104/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1
- suppl-4102-104/art-12/par-2/item-1: 平成九年改正令附則第三条第一項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4092-103/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-3/par-1
- suppl-4102-104/art-12/par-2/item-1: 次号 → 所得税法施行令 附則第十二条第二項第二号 (Supplementary Provisions, Article 12, paragraph (2), item (ii)), suppl-4102-104/art-12/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-2
- suppl-4102-104/art-12/par-3: この項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4102-104/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3
- suppl-4102-104/art-12/par-3: この条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4102-104/art-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12
- suppl-4102-104/art-12/par-3: 前項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4102-104/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2
- suppl-4102-104/art-12/par-4: 前項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4102-104/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3
- suppl-4102-104/art-12/par-4: 第一項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4102-104/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1
- suppl-4102-104/art-12/par-5: 第三項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4102-104/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3
- suppl-4102-104/art-12/par-5: 前項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4102-104/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-4

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第十二条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1
- 所得税法施行令 附則第十二条第二項第一号（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-1
- 所得税法施行令 附則第十二条第三項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3
- 所得税法施行令 附則第十二条第四項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-4
- 所得税法施行令 附則第十二条第五項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-5

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-113, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-113, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06