# 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)（個人の減価償却等に関する経過措置） — address `suppl-3441-15/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-3441-15/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/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（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Individuals caption: machine translation, not official suppl-3441-15/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4 **第一項** 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旧法第十三条の二第一項の規定により中小企業構造改善促進計画を実施することについて承認を受けた同項に規定する商工組合等の組合員の同項に規定する減価償却資産の償却費の額の計算については、なお従前の例による。ただし、当該商工組合等が、中小企業近代化促進法の一部を改正する法律による改正後の中小企業近代化促進法第五条の二第一項の承認を受けた場合には、当該承認のあつた日の属する年以後の各年においては、この限りでない。 suppl-3441-15/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-1 The provisions then in force continue to govern the calculation of the amount of depreciation allowances for depreciable assets prescribed in Article 13-2, paragraph (1) of the Former Act of members of a commercial and industrial association, etc. prescribed in that paragraph that obtained approval, during the period from April 1, 1968 to March 31, 1969, pursuant to the provisions of that paragraph for implementing a small and medium sized enterprise structural improvement promotion plan; provided, however, that where that commercial and industrial association, etc. has obtained the approval under Article 5-2, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act, this does not apply in each year on or after the year that includes the date of that approval. machine translation, not official **第二項** 前項に規定する商工組合等が同項ただし書に規定する承認を受けた場合における新法第十三条の二第一項の規定の適用については、同項中「当該年の一月一日」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）による改正前の租税特別措置法第十三条の二第一項の承認のあつた日の属する年の一月一日」とする。 suppl-3441-15/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-2 With regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act in the case where the commercial and industrial association, etc. prescribed in the preceding paragraph has obtained the approval prescribed in the proviso to that paragraph, the phrase "January 1 of that year" in that paragraph of the New Act is deemed to be replaced with "January 1 of the year that includes the date of the approval under Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official --- ## Cites - suppl-3441-15/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3441-15/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四条第二項（個人の減価償却等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/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-20261007T211206-273, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-274, 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