# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人の減価償却に関する経過措置） — address `suppl-3571-8/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14 - 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. --- ### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-3571-8/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14 **第一項** 新法第四十三条第一項の表の第一号から第六号までの規定は、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規定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から第六号まで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-3571-8/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-1 The provisions of items (i) through (vi) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation 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 it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i) through (vi) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新法第四十五条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一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-3571-8/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-2 The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新法第四十五条の四の規定は、施行日以後に同条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第四十五条の四第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。 suppl-3571-8/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-3 The provisions of Article 45-4 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item. machine translation, not official **第四項** 漁業再建整備特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定（以下この項において「旧認定」という。）を受けている同条第一項に規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までに同法による改正後の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日を含む事業年度からその事業年度開始の日以後五年を経過した日の前日を含む事業年度までの各事業年度終了の日において有する漁船に係る償却限度額の計算については、なお従前の例による。 suppl-3571-8/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4 If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the depreciation limit for fishing vessels held by members of that fishery cooperative, etc. at the end of each business year from the business year that includes the date of the former certification to the business year that includes the day before the day on which five years have elapsed from the first day of that business year. machine translation, not official **第五項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をしてその事業の用に供する同項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する施設建築物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-3571-8/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-5 The provisions of Article 47, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business facility buildings prescribed in Article 47, paragraph (2) of the Former Act that it acquired or newly built before the Effective Date. machine translation, not official **第六項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又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備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設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-3571-8/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-6 The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date. machine translation, not official **第七項** 新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。 suppl-3571-8/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-7 The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date. machine translation, not official **第八項** 新法第五十一条の二の規定は、法人が施行日以後に同条第一項各号に掲げる認定を受ける場合における当該法人の同項に規定する事業転換施設等について適用し、法人が施行日前に旧法第五十一条の二第一項各号に掲げる認定又は承認を受けた場合における当該法人の同項に規定する事業転換施設等については、なお従前の例による。 suppl-3571-8/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-8 The provisions of Article 51-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification or approval listed in any of the items of that paragraph before the Effective Date. machine translation, not official **第九項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定す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五十二条の四に規定する減価償却資産については、なお従前の例による。 suppl-3571-8/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-9 The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official --- ## Cites - suppl-3571-8/art-14/par-1: この条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3571-8/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14 - suppl-3571-8/art-14/par-4: この項 → 租税特別措置法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-3571-8/art-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4 - suppl-3571-8/art-14/par-4: 前項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3571-8/art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-3 - 租税特別措置法 附則第十四条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-1 - 租税特別措置法 附則第十四条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4 --- ## 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-20261007T211206-317, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-318, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, 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