# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人の減価償却に関する経過規定） — address `suppl-3401-32/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12 - 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. --- ### 第十二条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Corporations caption: machine translation, not official suppl-3401-32/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12 **第一項** 新法第四十三条の規定は、法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償却範囲額の計算について適用し、法人が同日前に取得し、又は製作した旧法第四十三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償却範囲額の計算については、なお従前の例による。 suppl-3401-32/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-1 The provisions of Article 43 of the New Act apply to the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation 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 allowable depreciation amount of rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act in the case where a corporation uses for business that rationalization machinery, etc. which it acquired or manufactured before that date. machine translation, not official **第二項** 施行日前に開始し、かつ、同日以後に終了する事業年度についての新法第四十六条第一項及び第四十六条の二第一項の規定の適用については、新法第四十六条第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は租税特別措置法の一部を改正する法律附則第十二条第四項」と、新法第四十六条の二第一項中「又は第四十九条から第五十一条まで」とあるのは「若しくは第四十九条から第五十一条まで又は租税特別措置法の一部を改正する法律附則第十二条第四項から第六項まで」とする。 suppl-3401-32/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-2 With regard to the application of the provisions of Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act for business years beginning before the Effective Date and ending on or after that date, the phrase "or Article 51" in Article 46, paragraph (1) of the New Act is deemed to be replaced with "or Article 51, or Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation", and the phrase "or Articles 49 through 51" in Article 46-2, paragraph (1) of the New Act with "or Articles 49 through 51, or Article 12, paragraphs (4) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation". machine translation, not official **第三項** 新法第四十六条の二の規定は、法人の施行日以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、同日前の旧法第四十六条の二第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。 suppl-3401-32/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-3 The provisions of Article 46-2 of the New Act apply to revenue of a corporation on or after the Effective Date prescribed in paragraph (1) of that Article that is derived from overseas transactions, etc. prescribed in that paragraph, and the provisions then in force continue to govern revenue before that date prescribed in Article 46-2, paragraph (1) of the Former Act that is derived from overseas transactions, etc. prescribed in that paragraph. machine translation, not official **第四項** 法人が施行日前に取得し、又は製作した旧法第四十八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償却範囲額の計算については、なお従前の例による。 suppl-3401-32/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-4 The provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation uses that machinery and equipment for exploration, which it acquired or manufactured before the Effective Date, for the exploration of new mineral deposits prescribed in that paragraph. machine translation, not official **第五項** 法人が施行日前に支出した旧法第四十八条第二項に規定する支出金額の損金算入については、なお従前の例による。 suppl-3401-32/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-5 The provisions then in force continue to govern the inclusion in deductible expenses of the amount of expenditure prescribed in Article 48, paragraph (2) of the Former Act that a corporation disbursed before the Effective Date. machine translation, not official **第六項** 法人の旧法第四十八条第三項に規定する当該事業年度の期間のうち指定期間の金属鉱業等に係る鉱業権の償却範囲額の計算については、なお従前の例による。 suppl-3401-32/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-12/par-6 The provisions then in force continue to govern the calculation of the allowable depreciation amount of mining rights pertaining to metal mining, etc. of a corporation for the designated period within the period of the business year concerned prescribed in Article 48, paragraph (3) of the Former Act. machine translation, not official --- ## 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-20261007T211206-266, 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