# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（法人の減価償却に関する経過規定） — address `suppl-3411-35/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9
- 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.
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### 第九条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Corporations
caption: machine translation, not official
suppl-3411-35/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9
**第一項** 法人の施行日前に終了した事業年度において旧法第四十三条第三項の規定により償却不足額とみなされた金額がある場合には、当該金額については、同項の規定は、なおその効力を有する。
suppl-3411-35/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9/par-1
If there is an amount deemed to be an insufficient depreciation amount under the provisions of Article 43, paragraph (3) of the Former Act in a business year of a corporation that ended before the Effective Date, the provisions of that paragraph remain in force with regard to that amount.
machine translation, not official
**第二項** 新法第四十六条第一項第一号（指定業種に関する部分を除く。）、第四十六条の二及び第四十七条第二項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。この場合において、新法第四十六条の二の規定の適用については、同条第一項に規定する海外取引等による収入金額で同条第三項第八号に掲げる取引によるものは、法人の施行日以後の当該取引による収入金額に限るものとする。
suppl-3411-35/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9/par-2
The provisions of Article 46, paragraph (1), item (i) (excluding the part concerning designated industries), Article 46-2 and Article 47, paragraph (2) of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 46-2 of the New Act, revenue from overseas transactions, etc. prescribed in paragraph (1) of that Article that derives from the transactions listed in paragraph (3), item (viii) of that Article is limited to the corporation's revenue from those transactions on or after the Effective Date.
machine translation, not official
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## 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-20261007T211206-268, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07