# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3331-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3331-38 - 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. --- ## 附　則 昭和三三年三月三一日法律第三八号 suppl-3331-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38 **第一項** この法律は、昭和三十三年四月一日から施行する。 suppl-3331-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-1 This Act comes into effect as of April 1, 1958. machine translation, not official **第二項** 改正後の租税特別措置法（以下「新法」という。）第十二条及び第四十四条の規定は、この法律の施行後に企業合理化促進法（昭和二十七年法律第五号）第四条第一項の規定による承認を受けるための申請を行い、当該承認を受けた個人又は法人の機械設備等の減価償却費の額又は償却範囲額の計算について適用し、この法律の施行前に当該承認を受けるための申請を行い、当該承認を受けた個人又は法人の機械設備等の減価償却費の額又は償却範囲額の計算については、なお従前の例による。 suppl-3331-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-2 The provisions of Articles 12 and 44 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to the calculation of the amount of depreciation expenses or the allowable depreciation amount of machinery and equipment, etc. of an individual or corporation that has, after this Act comes into effect, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act (Act No. 5 of 1952) and obtained that approval, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses or the allowable depreciation amount of machinery and equipment, etc. of an individual or corporation that filed an application to obtain that approval before this Act came into effect and obtained that approval. machine translation, not official **第四項** 新法第二十一条、第二十一条の二、第二十三条、第五十五条、第五十五条の二及び第五十七条の規定は、昭和三十三年四月一日以後に行われる取引について適用し、同日前に行われた取引については、なお従前の例による。 suppl-3331-38/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-4 The provisions of Articles 21, 21-2, 23, 55, 55-2 and 57 of the New Act apply to transactions conducted on or after April 1, 1958, and the provisions then in force continue to govern transactions conducted before that date. machine translation, not official **第七項** 新法第二十五条の規定は、個人が土地改良事業を施行し、その土地につき当該個人（その相続人を含む。）が昭和三十四年一月一日以後に水稲の後作として麦又は菜種の植付をした場合におけるその者の所得税について適用し、個人が土地改良事業を施行し、その土地につき当該個人（その相続人を含む。）が同日前に水稲の後作として麦又は菜種の植付をした場合におけるその者の所得税については、なお従前の例による。 suppl-3331-38/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3331-38/par-7 The provisions of Article 25 of the New Act apply to the income tax of an individual who has carried out a land improvement project, where that individual (including the individual's heirs) has planted wheat or barley, or rapeseed, on that land as a crop following paddy rice on or after January 1, 1959, and the provisions then in force continue to govern the income tax of an individual who has carried out a land improvement project, where that individual (including the individual's heirs) planted wheat or barley, or rapeseed, on that land as a crop following paddy rice before that date. machine translation, not official --- ## Cites - suppl-3331-38/par-2: 企業合理化促進法（昭和二十七年法律第五号）第四条第一項 → e-Gov law 327AC1000000005, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection --- ## 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-20261007T211206-258, 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