# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（個人の減価償却に関する経過規定） — address `suppl-3391-24/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4 - 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. --- ### 第四条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Individuals caption: machine translation, not official suppl-3391-24/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4 **第一項** 新法第十一条の規定は、個人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作した改正前の租税特別措置法（以下「旧法」という。）第十一条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化機械等の減価償却費の額の計算については、なお従前の例による。 suppl-3391-24/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-1 The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") in the case where an individual uses for business that rationalization machinery, etc. which the individual acquired or manufactured before that date. machine translation, not official **第二項** 個人が施行日前に取得し、又は製作した旧法第十二条第一項に規定する承認を受けた機械設備等又は同条第二項に規定する開発研究機械等をこれらの規定に規定する試験研究又は開発研究の用に供した場合における当該機械設備等又は開発研究機械等の減価償却費の額の計算については、なお従前の例による。 suppl-3391-24/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-2 The provisions then in force continue to govern the calculation of the amount of depreciation expenses of approved machinery and equipment, etc. prescribed in Article 12, paragraph (1) of the Former Act or machinery, etc. for development research prescribed in paragraph (2) of that Article in the case where an individual uses that machinery and equipment, etc. or machinery, etc. for development research, which the individual acquired or manufactured before the Effective Date, for the experimental research or development research prescribed in those provisions. machine translation, not official **第三項** 新法第十五条の規定は、個人が施行日以後に取得し、又は製作して同条第一項に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作した旧法第十五条第一項に規定する探鉱用機械設備を同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の減価償却費の額の計算については、なお従前の例による。 suppl-3391-24/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-3 The provisions of Article 15 of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for the exploration of new mineral deposits prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in Article 15, paragraph (1) of the Former Act in the case where an individual uses that machinery and equipment for exploration, which the individual acquired or manufactured before that date, for the exploration of new mineral deposits prescribed in that paragraph. machine translation, not official **第四項** 新法第十八条の規定は、個人が施行日以後に支出した支出金について適用し、同日前に支出した支出金については、なお従前の例による。 suppl-3391-24/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-4 The provisions of Article 18 of the New Act apply to expenditures that an individual has made on or after the Effective Date, and the provisions then in force continue to govern expenditures made before that date. machine translation, not official --- ## Cites - suppl-3391-24/art-4/par-3: 新法第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3321-26/art-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15 - suppl-3391-24/art-4/par-3: 同条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 - suppl-3391-24/art-4/par-4: 新法第十八条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3321-26/art-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18 --- ## 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-20261007T211206-263, 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