# 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)（個人の減価償却等に関する経過措置） — address `suppl-3491-17/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-3491-17/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17/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（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Individuals caption: machine translation, not official suppl-3491-17/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6 **第一項** 新法第十一条第一項の表の第四号及び第五号の規定は、個人が施行日以後に取得又は製作若しくは建設をしてその事業の用に供する同項に規定する特定設備等について適用し、個人が同日前に取得又は製作若しくは建設をした旧法第十一条第一項の表の第四号の設備をその事業の用に供した場合については、なお従前の例による。 suppl-3491-17/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-1 The provisions of items (iv) and (v) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date and uses for the individual's business, and in the case where an individual has used for the individual's business the equipment referred to in item (iv) of the table in Article 11, paragraph (1) of the Former Act that the individual acquired, manufactured or constructed before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十三条の二第一項第一号の規定は、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。この場合において、昭和四十九年分の所得税に係る旧法第十三条の二第一項第一号に規定する中小企業構造改善計画を実施する者の判定その他同号の規定の適用に関し必要な事項は、政令で定める。 suppl-3491-17/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-2 The provisions of Article 13-2, paragraph (1), item (i) of the New Act apply to income tax for 1975 and subsequent years, and with regard to income tax for 1974 and earlier years, the provisions then in force continue to govern. In this case, the determination of persons who implement a small and medium sized enterprise structural improvement plan prescribed in Article 13-2, paragraph (1), item (i) of the Former Act with regard to income tax for 1974, and other necessary matters concerning the application of the provisions of that item, are specified by Cabinet Order. machine translation, not official **第三項** 新法第十三条の二第一項第二号の規定は、昭和四十九年分の所得税につき旧法第十三条の二第一項第一号の規定の適用を受けることができる者の同年分の所得税については、適用しない。 suppl-3491-17/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-3 The provisions of Article 13-2, paragraph (1), item (ii) of the New Act do not apply to income tax for 1974 of a person who may receive the application of the provisions of Article 13-2, paragraph (1), item (i) of the Former Act with regard to income tax for that year. machine translation, not official **第四項** 個人が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第十五条第一項に規定する耐火建築物等を同項の事業の用に供した場合における必要経費に算入する償却費の額の計算については、なお従前の例による。 suppl-3491-17/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-4 With regard to the calculation of the amount of depreciation allowance to be included in necessary expenses in the case where an individual has used for the business referred to in Article 15, paragraph (1) of the Former Act fire-resistant buildings, etc. prescribed in that paragraph that the individual acquired or constructed during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern. machine translation, not official **第五項** 個人が昭和四十九年四月一日から昭和五十一年三月三十一日までの間に取得し、又は建設する旧法第十五条第一項に規定する耐火建築物等のうち政令で定めるものを同項の事業の用に供する場合については、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、「建築基準法（昭和二十五年法律第二百一号）第二条第七号に規定する耐火構造を有する建物その他の政令で定めるもの」とあるのは「租税特別措置法の一部を改正する法律（昭和四十九年法律第十七号。以下「昭和四十九年改正法」という。）附則第六条第五項に規定する耐火建築物等のうち政令で定めるもの」として、同条の規定の例による。 suppl-3491-17/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5 In the case where an individual uses for the business referred to in Article 15, paragraph (1) of the Former Act fire-resistant buildings, etc. prescribed in that paragraph that are specified by Cabinet Order and that the individual acquires or constructs during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", and the phrase "buildings with a fire-resistant structure prescribed in Article 2, item (vii) of the Building Standards Act (Act No. 201 of 1950) and other buildings specified by Cabinet Order" deemed to be replaced with "fire-resistant buildings, etc. prescribed in Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1974; hereinafter referred to as the '1974 Amendment Act') that are specified by Cabinet Order". machine translation, not official **第六項** 前項の規定の適用がある場合における新法第十三条、第十三条の二、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十三条第一項、第十三条の二第一項、第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十四条から第十六条まで」とあるのは「第十四条から第十六条まで（昭和四十九年改正法附則第六条第五項を含む。）」と、新法第十六条の二第二項中「第十一条から前条まで」とあるのは「第十一条から前条まで（昭和四十九年改正法附則第六条第五項を含む。）」とする。 suppl-3491-17/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-6 With regard to the application of the provisions of Articles 13, 13-2, 16-2, 28-3, 33-6 and 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Articles 14 to 16" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "Articles 14 to 16 (including Article 6, paragraph (5) of the Supplementary Provisions of the 1974 Amendment Act)", and the phrase "Article 11 to the preceding Article" in Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "Article 11 to the preceding Article (including Article 6, paragraph (5) of the Supplementary Provisions of the 1974 Amendment Act)". machine translation, not official **第七項** 旧法第二十八条又は第二十八条の二に規定する個人がこれらの規定に規定する納付金（附則第十四条第一項又は第二項の規定により従前の例によることとされる旧法第五十六条の二第一項又は第五十六条の三第一項に規定する納付金を含む。）を納付した場合については、なお従前の例による。 suppl-3491-17/art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-7 In the case where an individual prescribed in Article 28 or Article 28-2 of the Former Act has made the payment prescribed in those provisions (including the payment prescribed in Article 56-2, paragraph (1) or Article 56-3, paragraph (1) of the Former Act which is to be governed by the provisions then in force pursuant to the provisions of Article 14, paragraph (1) or (2) of the Supplementary Provisions), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3491-17/art-6/par-5: 建築基準法（昭和二十五年法律第二百一号）第二条第七号 → e-Gov law 325AC0000000201, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection - suppl-3491-17/art-6/par-5: 租税特別措置法の一部を改正する法律（昭和四十九年法律第十七号。以下「昭和四十九年改正法」という。）附則第六条第五項 → 租税特別措置法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3491-17/art-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5 - suppl-3491-17/art-6/par-6: 前項 → 租税特別措置法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3491-17/art-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5 - suppl-3491-17/art-6/par-7: 第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3491-17/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-2 - suppl-3491-17/art-6/par-7: 附則第十四条第一項 → 租税特別措置法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3491-17/art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第五項（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-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5 - 租税特別措置法 附則第六条第六項（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-3491-17/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-6 --- ## 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-20261007T211206-288, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07