# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（輸出取引がある場合の法人の特別償却に関する経過規定） — address `suppl-3391-24/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23 - 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. --- ### 第二十三条（輸出取引がある場合の法人の特別償却に関する経過規定） — Transitional Provisions Concerning Special Depreciation by Corporations Having Export Transactions caption: machine translation, not official suppl-3391-24/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23 **第一項** 法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度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五十七条の三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、当該事業年度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当該法人が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当該事業年度の償却範囲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、法人の施行日以後に終了する事業年度分の法人税に対する同条の規定の適用については、同条第一項中「第四十三条から第五十一条まで」とあるのは、「第四十三条から第五十一条まで又は改正法による改正後の租税特別措置法第四十三条から第四十六条まで若しくは第四十七条から第五十一条まで」とする。 suppl-3391-24/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-1 If the total revenue of a corporation from export transactions and technology export transactions conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that designated period exceeds the base export amount for the designated period prescribed in Article 57-3, paragraph (1) of the Former Act and the export amount ratio prescribed in that paragraph for that business year exceeds the base export amount ratio prescribed in that paragraph, or in any other case where the corporation falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount for that business year of fixed assets prescribed in that paragraph. In this case, with regard to the application of the provisions of that Article to corporation tax of a corporation for business years ending on or after the Effective Date, the phrase "Articles 43 through 51" in paragraph (1) of that Article is deemed to be replaced with "Articles 43 through 51, or Articles 43 through 46 or Articles 47 through 51 of the Act on Special Measures Concerning Taxation as amended by the Amending 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五十七条の三第一項の規定の適用を受ける固定資産で、新法第四十六条の二第一項の規定の適用を受けるものに対する同項の規定の適用については、同項中「第四十五条まで」とあるのは「前条まで」と、「前条の規定」とあるのは「改正法附則第二十三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五十七条の三の規定」と、「三分の一に相当する金額」とあるのは「割合を乗じて計算した金額」とする。 suppl-3391-24/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-2 With regard to the application of the provisions of Article 46-2, paragraph (1) of the New Act to fixed assets to which the provisions of Article 57-3, 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 46-2, paragraph (1) of the New Act apply, the phrase "through Article 45" in that paragraph is deemed to be replaced with "through the preceding Article", the phrase "the provisions of the preceding Article" with "the provisions of Article 57-3 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 23, paragraph (1) of the Supplementary Provisions of the Amending Act", and the phrase "the amount equivalent to one-third" with "the amount calculated by multiplying by the ratio". machine translation, not official --- ## Cites - suppl-3391-24/art-23/par-2: 前項 → 租税特別措置法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3391-24/art-23/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第二項（輸出取引がある場合の法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-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-2 - 租税特別措置法 附則第二十四条第一項（輸出の証明がされない場合等の償却範囲額の増減に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-1 --- ## 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