# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — address `suppl-4031-16/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3 - 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. --- ### 第三条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc. caption: machine translation, not official suppl-4031-16/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3 **第一項** 個人がこの法律の施行の日（以下「施行日」という。）前に取得若しくは製作又は賃借をした改正前の租税特別措置法（以下「旧法」という。）第十条の四第一項第三号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。 suppl-4031-16/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3/par-1 With regard to business base strengthening equipment under paragraph (1) of Article 10-4 of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that is listed in the middle column of item (iii) of that paragraph and that an individual acquired, manufactured or leased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十条の四第一項の表の第五号の規定は、個人が中小企業における労働力の確保のための雇用管理の改善の促進に関する法律の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。 suppl-4031-16/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3/par-2 The provisions of item (v) of the table in Article 10-4, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises comes into effect. machine translation, not official ## Cited by 1 provision cites 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-4031-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-3 --- ## 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-20261007T211206-351, 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