# 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)（個人の減価償却に関する経過措置） — address `suppl-3471-14/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-3471-14/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/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（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals caption: machine translation, not official suppl-3471-14/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5 **第一項** 新法第十一条の規定は、個人が昭和四十七年四月一日以後にその事業の用に供する同条第一項に規定する合理化機械等について適用し、個人が同日前にその事業の用に供した旧法第十一条第一項に規定する合理化機械等については、なお従前の例による。 suppl-3471-14/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5/par-1 The provisions of Article 11 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual uses for the individual's business on or after April 1, 1972, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual used for the individual's business before that date. machine translation, not official **第二項** 新法第十二条の二の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、個人が同法の施行の日以後にその事業の用に供する新法第十二条の二第一項に規定する工業用機械等について適用する。 suppl-3471-14/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5/par-2 The provisions of Article 12-2 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which that Act comes into effect. machine translation, not official **第三項** 個人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日の属する各年の前年中の事業所得に係る総収入金額のうちに旧法第十三条の三第一項に規定する海外取引等による収入金額がある場合には、同項中「昭和四十九年三月三十一日」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。 suppl-3471-14/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-5/par-3 If an individual's gross revenue from business income for the year preceding each year that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in Article 13-3, paragraph (1) of the Former Act, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "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-20261007T211206-281, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-282, 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