# 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-3501-16/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-3501-16/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/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-3501-16/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-5 **第一項** 新法第十一条第一項の表の第一号、第四号及び第六号並びに新法第十一条の二第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する新法第十一条第一項に規定する特定設備等又は新法第十一条の二第一項に規定する公害防止施設について適用し、個人が施行日前に取得等をした旧法第十一条第一項に規定する特定設備等又は旧法第十一条の二第一項に規定する公害防止施設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-3501-16/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-5/par-1 The provisions of items (i), (iv) and (vi) of the table in Article 11, paragraph (1) of the New Act and of Article 11-2, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 11, paragraph (1) of the New Act or pollution control facilities prescribed in Article 11-2, paragraph (1) of the New Act for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act or pollution control facilities prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3501-16/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3501-16/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-5/par-1 --- ## 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-20261007T211206-292, 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