# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-21. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第二十一条 (Supplementary Provisions, Article 21)（増加償却割合の計算等に関する経過措置） — address `suppl-4269-53/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-21 - 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. --- ### 第二十一条（増加償却割合の計算等に関する経過措置） — Transitional Measures Concerning the Calculation of the Additional Depreciation Ratio, etc. caption: machine translation, not official suppl-4269-53/art-21 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-21 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-21 **第一項** 新規則第三十四条第三項（増加償却割合の計算等）の規定は、施行日以後に提出する新令第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例）の書類について適用し、施行日前に提出した旧令第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例）の書類については、なお従前の例による。 suppl-4269-53/art-21/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-21/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-21/par-1 The provisions of Article 34, paragraph (3) of the New Regulation (Calculation of the Additional Depreciation Ratio, etc.) apply to documents under Article 133 of the New Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that are submitted on or after the Effective Date, and the provisions then in force continue to govern documents under Article 133 of the Former Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that were submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-21/par-1: 新規則第三十四条第三項 → 所得税法施行規則 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34/par-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-106, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27