# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（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） — address `suppl-3541-15/art-30` - 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-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30 - 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. --- ### 第三十条（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） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3541-15/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30 **第一項** 個人が施行日前に取得等をした附則第二十七条の規定による改正前の租税特別措置法の一部を改正する法律（次項において「改正前の昭和五十一年改正法」という。）附則第三条第三項に規定する工業用機械等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-3541-15/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30/par-1 With regard to the case where an individual has put industrial machinery, etc. prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by Article 27 of the Supplementary Provisions (referred to as the "1976 Amendment Act Before the Amendment" in the following paragraph), of which the individual made an acquisition, etc. before the Effective Date, into use for the individual's business, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が施行日前に取得等をした改正前の昭和五十一年改正法附則第十条第五項に規定する工業用機械等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-3541-15/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30/par-2 With regard to the case where a corporation has put industrial machinery, etc. prescribed in Article 10, paragraph (5) of the Supplementary Provisions of the 1976 Amendment Act Before the Amendment, of which it made an acquisition, etc. before the Effective Date, into use for its business, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3541-15/art-30/par-1: 次項 → 租税特別措置法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-3541-15/art-30/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 附則第三十条第一項（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-3541-15/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-30/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-20261007T211206-308, 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