# 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-3421-24/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-3421-24/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/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 for Individuals caption: machine translation, not official suppl-3421-24/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6 **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償却費の額の計算については、なお従前の例による。 suppl-3421-24/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-1 The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation allowance for 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 with regard to the calculation of the amount of depreciation allowance for rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act in the case where an individual has used for business that rationalization machinery, etc. which the individual acquired or manufactured before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 個人が、昭和四十二年十二月三十一日までに、旧法第十二条第一項に規定する開発研究機械等でその製作後事業の用に供されたことのないものを取得し、又は製作してこれを同項に規定する開発研究の用に供した場合における当該開発研究機械等の償却費の額の計算については、同項中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年十二月三十一日」として、同条の規定の例によるものとする。 suppl-3421-24/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-2 With regard to the calculation of the amount of depreciation allowance for development research machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act in the case where an individual has, by December 31, 1967, acquired or manufactured such development research machinery, etc. that has not been used for business since its manufacture and has used it for development research prescribed in that paragraph, the provisions of that Article are to govern, with the phrase "May 31, 1967" in that paragraph deemed to be replaced with "December 31, 1967". machine translation, not official **第三項** 新法第十三条の三（第八項を除く。）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-3421-24/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-3 The provisions of Article 13-3 of the New Act (excluding paragraph (8)) apply to an individual's revenue prescribed in paragraph (1) of that Article that derives from overseas transactions, etc. prescribed in that paragraph on or after the Effective Date, and with regard to revenue prescribed in Article 13-3, paragraph (1) of the Former Act that derives from overseas transactions, etc. prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和四十二年分の所得税についての新法第十三条第一項、第十三条の二第一項、第十三条の三第一項、第三十四条第四項、第三十八条の五第二項（新法第三十八条の八第二項において準用する場合を含む。）及び第三十九条第三項の規定の適用については、新法第十三条第一項中「前二条」とあるのは「租税特別措置法の一部を改正する法律（昭和四十二年法律第二十四号）附則第六条第二項又は前二条」と、新法第十三条の二第一項中「前三条」とあるのは「、租税特別措置法の一部を改正する法律附則第六条第二項、前三条」と、新法第十三条の三第一項、第三十四条第四項、第三十八条の五第二項及び第三十九条第三項中「から第十三条まで」とあるのは「、租税特別措置法の一部を改正する法律附則第六条第二項、第十二条、第十三条」とする。 suppl-3421-24/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-4 With regard to the application of the provisions of Article 13, paragraph (1), Article 13-2, paragraph (1), Article 13-3, paragraph (1), Article 34, paragraph (4), Article 38-5, paragraph (2) (including as applied mutatis mutandis pursuant to Article 38-8, paragraph (2) of the New Act) and Article 39, paragraph (3) of the New Act to income tax for 1967, the phrase "the preceding two Articles" in Article 13, paragraph (1) of the New Act is deemed to be replaced with "Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1967) or the preceding two Articles", the phrase "the preceding three Articles" in Article 13-2, paragraph (1) of the New Act with ", Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, the preceding three Articles", and the phrase "through Article 13" in Article 13-3, paragraph (1), Article 34, paragraph (4), Article 38-5, paragraph (2) and Article 39, paragraph (3) of the New Act with ", Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, Article 12, Article 13". machine translation, not official --- ## Cites - suppl-3421-24/art-6/par-4: 租税特別措置法の一部を改正する法律（昭和四十二年法律第二十四号）附則第六条第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3421-24/art-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第四項（個人の減価償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-6/par-4 - 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/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-20261007T211206-269, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-270, 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