# 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)（個人の税額控除に関する経過規定） — address `suppl-3431-23/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-3431-23/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/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（個人の税額控除に関する経過規定） — Transitional Provisions Concerning Tax Credits for Individuals caption: machine translation, not official suppl-3431-23/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4 **第一項** 個人が、昭和四十一年四月一日から昭和四十三年三月三十一日までの間に、旧特定設備（旧法第十条第一項に規定する特定設備をいう。次項において同じ。）の同条第一項に規定する廃棄をした場合については、なお従前の例による。 suppl-3431-23/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-1 In the case where an individual has, during the period from April 1, 1966 to March 31, 1968, carried out a disposal prescribed in Article 10, paragraph (1) of the Former Act of former specified equipment (meaning specified equipment prescribed in Article 10, paragraph (1) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第二項** 個人が、旧特定設備で昭和四十二年八月三十一日以後に旧法第十条第一項の規定の適用を新たに受けることができることとなつたもののうち政令で定める設備につき、昭和四十三年四月一日から昭和四十四年三月三十一日までの間に、同項に規定する廃棄をした場合には、同項中「昭和四十三年三月三十一日」とあるのは「昭和四十四年三月三十一日」と、「政令で定める設備」とあるのは「租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第四条第二項に規定する政令で定める設備」として、同条の規定の例によるものとする。 suppl-3431-23/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-2 In the case where an individual has, during the period from April 1, 1968 to March 31, 1969, carried out a disposal prescribed in Article 10, paragraph (1) of the Former Act of equipment specified by Cabinet Order out of former specified equipment that newly became eligible for the application of the provisions of that paragraph on or after August 31, 1967, the provisions of that Article are to govern, with the phrase "March 31, 1968" in that paragraph deemed to be replaced with "March 31, 1969", and the phrase "equipment specified by Cabinet Order" with "equipment specified by Cabinet Order prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968)". machine translation, not official --- ## Cites - suppl-3431-23/art-4/par-1: 次項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3431-23/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-2 - suppl-3431-23/art-4/par-2: 租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第四条第二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3431-23/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第一項（個人の税額控除に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-1 - 租税特別措置法 附則第四条第二項（個人の税額控除に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-4/par-2 --- ## 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-20261007T211206-272, 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