# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（法人の減価償却に関する経過措置） — address `suppl-3521-9/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11 - 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. --- ### 第十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations caption: machine translation, not official suppl-3521-9/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11 **第一項** 新法第四十三条第一項の表の第一号及び第四号の規定は、法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これらの号に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号及び第四号に掲げる減価償却資産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-3521-9/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-1 The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those items for which a corporation carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business depreciable assets listed in items (i) and (iv) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が施行日から昭和五十二年七月三十一日までの間に取得等をする旧法第四十三条第一項の表の第四号に掲げる減価償却資産（同号に規定する高圧ガスにより生ずる災害による人身の被害の防止に資するものに限る。）をその事業の用に供する場合については、同条の規定は、なおその効力を有する。 suppl-3521-9/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-2 In the case where a corporation puts to use in its business depreciable assets listed in item (iv) of the table in Article 43, paragraph (1) of the Former Act (limited to those that contribute to the prevention of personal injury from disasters caused by high pressure gas prescribed in that item) for which it carries out the acquisition, etc. during the period from the Effective Date to July 31, 1977, the provisions of that Article remain in force. machine translation, not official **第三項** 施行日前に旧法第四十三条第一項の表の第七号の政令で定められた設備に係る同項の政令で定める期間内に取得又は製作をされた当該設備については、なお従前の例による。 suppl-3521-9/art-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-3 With regard to equipment specified by Cabinet Order under item (vii) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date that is acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to that equipment, the provisions then in force continue to govern. machine translation, not official **第四項** 法人が旧法第四十三条第一項の表の第七号に規定する検査用の機械その他の設備のうちその設置をすることが緊急に必要なもので施行日から昭和五十三年十二月三十一日までの間に政令で定めるもの（昭和五十三年改正法第一条の規定による改正後の租税特別措置法第六十六条の五、昭和五十四年新法第四十二条の四又は昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五の規定の適用を受けるものを除く。）を政令で定める期間内に取得又は製作をする場合には、同項中「政令で定める期間」とあるのは「昭和五十二年改正法附則第十一条第四項に規定する政令で定める期間」と、同項の表の第七号中「一般消費者の生活の用」とあるのは「一般消費者の日常生活の用」と、「のうちその設置をすることが緊急に必要なものとして政令で定めるもの」とあるのは「で昭和五十二年改正法附則第十一条第四項に規定する政令で定めるもの」として、同条の規定の例による。 suppl-3521-9/art-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-4 In the case where a corporation acquires or manufactures, within the period specified by Cabinet Order, machinery or other equipment for inspection prescribed in item (vii) of the table in Article 43, paragraph (1) of the Former Act which is urgently needed to be installed and which is specified by Cabinet Order during the period from the Effective Date to December 31, 1978 (excluding equipment to which the provisions of Article 66-5 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the 1978 Amendment Act, Article 42-4 of the Act on Special Measures Concerning Taxation as Amended in 1979, or Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which remains in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, apply), the provisions of that Article are to govern, with the phrase "period specified by Cabinet Order" in that paragraph deemed to be replaced with "period specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act", the phrase "for use in the lives of general consumers" in item (vii) of the table in that paragraph with "for use in the daily lives of general consumers", and the phrase "which is urgently needed to be installed and is specified by Cabinet Order" with "which is specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act". machine translation, not official **第五項** 第二項及び前項の規定の適用がある場合における新法第四十五条から第四十七条まで、第四十九条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」と、新法第四十五条の二第一項中「前三条」とあるのは「前三条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」と、新法第四十五条の三第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第四十三条」とあるのは「第四十三条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」とする。 suppl-3521-9/art-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-5 With regard to the application of the provisions of Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of paragraph (2) and the preceding paragraph apply, the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", the phrase "the preceding three Articles" in Article 45-2, paragraph (1) of the New Act with "the preceding three Articles (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act with "Article 43 (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)". machine translation, not official **第六項** 第四項の規定の適用がある場合における昭和五十四年新法第四十五条の四の規定の適用については、同条第一項中「第四十三条」とあるのは、「第四十三条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号）附則第十一条第四項を含む。）」とする。 suppl-3521-9/art-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-6 With regard to the application of the provisions of Article 45-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (4) apply, the phrase "Article 43" in paragraph (1) of that Article is deemed to be replaced with "Article 43 (including Article 11, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977))". machine translation, not official **第七項** 法人が施行日前に取得等をした旧法第四十三条第一項の表の第八号に掲げる減価償却資産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-3521-9/art-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-7 With regard to the case where a corporation has put to use in its business depreciable assets listed in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3521-9/art-11/par-1: この条 → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3521-9/art-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11 - suppl-3521-9/art-11/par-4: 昭和五十四年改正法附則第二十一条第一項 → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-3541-15/art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-1 - suppl-3521-9/art-11/par-4: 昭和五十二年改正法附則第十一条第四項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3521-9/art-11/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-4 - suppl-3521-9/art-11/par-5: 第二項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3521-9/art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-2 - suppl-3521-9/art-11/par-5: 前項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3521-9/art-11/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-4 - suppl-3521-9/art-11/par-6: 第四項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3521-9/art-11/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-4 - 租税特別措置法 附則第十一条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-1 - 租税特別措置法 附則第十一条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-4 - 租税特別措置法 附則第十一条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-5 - 租税特別措置法 附則第十一条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-11/par-6 - 租税特別措置法 附則第三十一条第二項（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-31/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-20261007T211206-299, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-300, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, 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