# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の減価償却に関する経過規定） — address `suppl-3401-32/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6 - 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. --- ### 第六条（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-3401-32/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6 **第一項** 昭和四十年分の所得税についての新法第十三条の二第一項及び第十三条の三第一項の規定の適用については、新法第十三条の二第一項中「又は第十七条」とあるのは「若しくは第十七条又は租税特別措置法の一部を改正する法律（昭和四十年法律第三十二号）附則第六条第三項」と、新法第十三条の三第一項中「又は第十七条」とあるのは「若しくは第十七条又は租税特別措置法の一部を改正する法律附則第六条第三項から第五項まで」と、「、同法」とあるのは「、所得税法」とする。 suppl-3401-32/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-1 With regard to the application of the provisions of Article 13-2, paragraph (1) and Article 13-3, paragraph (1) of the New Act to income tax for 1965, the phrase "or Article 17" in Article 13-2, paragraph (1) of the New Act is deemed to be replaced with "or Article 17, or Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 32 of 1965)", the phrase "or Article 17" in Article 13-3, paragraph (1) of the New Act with "or Article 17, or Article 6, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation", and the phrase ", that Act" with ", the Income Tax Act". machine translation, not official **第二項** 新法第十三条の三の規定は、個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、同日前の旧法第十三条の三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-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-2 The provisions of Article 13-3 of the New Act apply to revenue of an individual 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 13-3, paragraph (1) of the Former Act that is derived from overseas transactions, etc. prescribed in that paragraph. machine translation, not official **第三項** 個人が施行日前に取得し、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-3401-32/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-3 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 the Effective Date, for the exploration of new mineral deposits prescribed in that paragraph. machine translation, not official **第四項** 個人が施行日前に支出した旧法第十五条第二項に規定する支出金額の必要な経費への算入については、なお従前の例による。 suppl-3401-32/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-4 The provisions then in force continue to govern the inclusion in necessary expenses of the amount of expenditure prescribed in Article 15, paragraph (2) of the Former Act that an individual disbursed before the Effective Date. machine translation, not official **第五項** 個人の旧法第十五条第三項に規定する指定期間内の各年の金属鉱業等に係る鉱業権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-3401-32/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-5 The provisions then in force continue to govern the calculation of the amount of depreciation expenses of mining rights pertaining to metal mining, etc. of an individual for each year within the designated period prescribed in Article 15, paragraph (3) of the Former Act. machine translation, not official --- ## Cites - suppl-3401-32/art-6/par-1: 租税特別措置法の一部を改正する法律（昭和四十年法律第三十二号）附則第六条第三項 → 租税特別措置法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3401-32/art-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第一項（個人の減価償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-6/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-20261007T211206-265, 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