# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（個人の税額控除に関する経過措置） — address `suppl-3451-38/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-5 - 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. --- ### 第五条（個人の税額控除に関する経過措置） — Transitional Measures Concerning Tax Credits for Individuals caption: machine translation, not official suppl-3451-38/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-5 **第一項** 個人が昭和四十五年一月一日から同年三月三十一日までの間に旧法第十条第一項に規定する特定の設備の廃棄をした場合については、なお従前の例による。 suppl-3451-38/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-5/par-1 The provisions then in force continue to govern cases where an individual has scrapped specified equipment prescribed in Article 10, paragraph (1) of the Former Act during the period from January 1, 1970 to March 31 of that year. machine translation, not official **第二項** 旧法第十条第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む個人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。 suppl-3451-38/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-5/par-2 Where an individual engaged in a business specified by Cabinet Order as referred to in Article 10, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972". machine translation, not official --- ## 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-20261007T211206-276, 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