# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（輸出取引がある場合の個人の特別償却に関する経過規定） — address `suppl-3391-24/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10 - 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. --- ### 第十条（輸出取引がある場合の個人の特別償却に関する経過規定） — Transitional Provisions Concerning Special Depreciation by Individuals Having Export Transactions caption: machine translation, not official suppl-3391-24/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10 **第一項** 個人の旧法第二十一条の二第一項に規定する指定期間内の日の属する各年の当該指定期間内の輸出取引及び技術輸出取引による収入金額の合計額が旧法第二十三条の二第一項に規定する指定期間に係る基準輸出金額をこえ、かつ、その年の同項に規定する輸出金額割合が同項に規定する基準輸出金額割合をこえる場合その他同項に規定する政令で定める場合に該当する場合における同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金額の計算については、同条の規定は、なおその効力を有する。この場合において、個人の昭和三十九年分の所得税に対する同条の規定の適用については、同条第一項中「第十一条から第十七条まで」とあるのは「第十一条から第十七条まで又は租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）による改正後の租税特別措置法第十一条から第十三条の二まで若しくは第十四条から第十七条まで」と、「同法」とあるのは「所得税法」とする。 suppl-3391-24/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-1 If the total revenue of an individual from export transactions and technology export transactions conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that designated period exceeds the base export amount for the designated period prescribed in Article 23-2, paragraph (1) of the Former Act and the export amount ratio prescribed in that paragraph for that year exceeds the base export amount ratio prescribed in that paragraph, or in any other case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the amount to be included in necessary expenses as depreciation expenses for that year for fixed assets prescribed in that paragraph. In this case, with regard to the application of the provisions of that Article to income tax of an individual for 1964, the phrase "Articles 11 through 17" in paragraph (1) of that Article is deemed to be replaced with "Articles 11 through 17, or Articles 11 through 13-2 or Articles 14 through 17 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the 'Amending Act')", and the phrase "that Act" with "the Income Tax Act". machine translation, not official **第二項** 前項の規定によりその効力を有するものとされる旧法第二十三条の二第一項の規定の適用を受ける固定資産で、新法第十三条の三第一項の規定の適用を受けるものに対する同項及び同条第二項の規定の適用については、同条第一項中「第十三条まで」とあるのは「前条まで」と、「前条第一項の規定の適用を受けるときは、同項の規定を」とあるのは「租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定を」と、「同法第十条第二項の規定により」とあるのは「所得税法第十条第二項の規定により」と、「前条第一項の規定の適用を受けるときは、同項の規定により計算される同項に規定する合計償却限度額」とあるのは「改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定により必要な経費に算入することができる減価償却費の限度額」と、同条第二項中「海外取引等に係る合計償却限度額に満たない場合」とあるのは「海外取引等に係る合計償却限度額（改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定により必要な経費に算入することができる減価償却費の限度額のうち政令で定める金額を除く。）に満たない場合」とする。 suppl-3391-24/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-2 With regard to the application of the provisions of Article 13-3, paragraphs (1) and (2) of the New Act to fixed assets to which the provisions of Article 23-2, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply, the phrase "through Article 13" in paragraph (1) of that Article is deemed to be replaced with "through the preceding Article"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the provisions of that paragraph" with "if the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the 'Amending Act'), which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of that Act, apply, the provisions of that paragraph"; the phrase "pursuant to the provisions of Article 10, paragraph (2) of that Act" with "pursuant to the provisions of Article 10, paragraph (2) of the Income Tax Act"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the total depreciation limit prescribed in that paragraph calculated pursuant to the provisions of that paragraph" with "if the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act, apply, the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of that paragraph"; and the phrase "is less than the total depreciation limit for overseas transactions, etc." in paragraph (2) of that Article with "is less than the total depreciation limit for overseas transactions, etc. (excluding the amount specified by Cabinet Order out of the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act)". machine translation, not official --- ## Cites - suppl-3391-24/art-10/par-2: 前項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3391-24/art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十条第二項（輸出取引がある場合の個人の特別償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-2 - 租税特別措置法 附則第十一条第一項（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-1 - 租税特別措置法 附則第十一条第二項（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-2 --- ## 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-20261007T211206-264, 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