# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置） — address `suppl-3541-15/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21 - 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. --- ### 第二十一条（特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Specified Machinery and Equipment, etc. Are Acquired caption: machine translation, not official suppl-3541-15/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21 **第一項** 旧法第六十六条の五第一項に規定する法人が施行日前に取得等をした同項に規定する特定機械設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同項中「及び第四十二条の三並びに同法第六十七条」とあるのは「、第四十二条の三及び昭和五十六年改正法附則第十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五十六年改正法による改正前の租税特別措置法第四十二条の四並びに法人税法第六十七条」と、「第四十三条から」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項並びに昭和五十四年改正法附則第十六条第一項を含む。）から」と、「第二号又は第四号から第七号までに掲げる法人」とあるのは「第二号若しくは第四号から第六号までに掲げる法人又は昭和五十四年改正法附則第十六条第一項に規定する法人」と、「第二号又は第四号から第七号までに掲げる減価償却資産」とあるのは「第二号若しくは第四号から第六号までに掲げる減価償却資産又は昭和五十四年改正法附則第十六条第一項に規定する減価償却資産」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十六年改正法附則第十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五十六年改正法による改正前の租税特別措置法第四十二条の四第一項若しくは昭和五十六年改正法による改正後の租税特別措置法第四十二条の四第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第六項中「又は租税特別措置法第六十六条の五」とあるのは「又は租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）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」と、「及び租税特別措置法第六十六条の五」とあるのは「及び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」とする。 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 With regard to corporation tax in the case where a corporation prescribed in Article 66-5, paragraph (1) of the Former Act has put specified machinery and equipment, etc. prescribed in that paragraph, of which it made an acquisition, etc. before the Effective Date, into use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "and Article 42-3, and Article 67 of that Act" in paragraph (1) of that Article is deemed to be replaced with ", Article 42-3, and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, and Article 67 of the Corporation Tax Act", the phrase "Article 43 through" is deemed to be replaced with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amendment Act and Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "a corporation listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "a corporation listed in item (ii) or items (iv) through (vi) or a corporation prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "depreciable assets listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "depreciable assets listed in item (ii) or items (iv) through (vi) or depreciable assets prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, or Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act, those amounts", the phrase "or Article 66-5 of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "or Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "and Article 66-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act". machine translation, not official **第二項** 前項の規定の適用がある場合における新法第四十二条の三、第四十二条の四、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、新法第四十二条の三第一項中「及び次条」とあるのは「、次条及び昭和五十四年改正法附則第二十一条第一項」と、新法第四十二条の四第一項中「及び前条」とあるのは「、前条及び昭和五十四年改正法附則第二十一条第一項」と、「法人税の額の百分の二十に相当する金額」とあるのは「法人税の額の百分の二十に相当する金額（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第一項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、当該金額を控除した金額）」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合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第一項若しくは第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、新法第六十四条第六項（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「第五十二条の三第一項」とあるのは「第五十二条の三第一項並びに昭和五十四年改正法附則第二十一条第一項」とする。 suppl-3541-15/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-2 With regard to the application of the provisions of Article 42-3, Article 42-4, 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 the preceding paragraph apply, the phrase "and the following Article" in Article 42-3, paragraph (1) of the New Act is deemed to be replaced with ", the following Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "the amount equivalent to 20 percent of the amount of corporation tax" is deemed to be replaced with "the amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts", and the phrase "Article 52-3, paragraph (1)" in 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 is deemed to be replaced with "Article 52-3, paragraph (1) and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act". machine translation, not official **第三項** 第一項の規定の適用がある場合における昭和五十六年新法第四十二条の三及び第四十二条の四の規定の適用については、昭和五十六年新法第四十二条の三第一項中「並びに次条第二項及び第三項」とあるのは「並びに次条第二項及び第三項並びに昭和五十四年改正法附則第二十一条第一項」と、昭和五十六年新法第四十二条の四第二項中「及び前条」とあるのは「、前条及び昭和五十四年改正法附則第二十一条第一項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合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第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」とする。 suppl-3541-15/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-3 With regard to the application of the provisions of Articles 42-3 and 42-4 of the Act on Special Measures Concerning Taxation as Amended in 1981 in the case where the provisions of paragraph (1) apply, the phrase "and paragraphs (2) and (3) of the following Article" in Article 42-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with "and paragraphs (2) and (3) of the following Article, and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts". machine translation, not official --- ## Cites - suppl-3541-15/art-21/par-1: 又は租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）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-3541-15/art-21/par-1: 昭和五十三年改正法附則第十四条第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3531-11/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2 - suppl-3541-15/art-21/par-1: 第三項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3531-11/art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-3 - suppl-3541-15/art-21/par-1: 昭和五十四年改正法附則第十六条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3541-15/art-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-1 - suppl-3541-15/art-21/par-1: 昭和五十六年改正法附則第十条第一項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3561-13/art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-10/par-1 - suppl-3541-15/art-21/par-2: 前項 → 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-3541-15/art-21/par-3: 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 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 附則第十六条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-1 - 租税特別措置法 附則第二十一条第一項（特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置） — 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 - 租税特別措置法 附則第二十一条第二項（特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-2 - 租税特別措置法 附則第二十一条第三項（特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-3 - 租税特別措置法 附則第十条第一項（産業転換設備等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-10/par-1 - 租税特別措置法 附則第十九条第二項（租税特別措置法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-3561-13/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-19/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-20261007T211206-307, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-308, 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