# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4041-14/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20 - 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. --- ### 第二十条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc. caption: machine translation, not official suppl-4041-14/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20 **第一項** 法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項の表の第一号又は第二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-4041-14/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-1 With regard to business base strengthening equipment under Article 42-7, paragraph (1) of the Former Act that is listed in the middle column of item (i) or (ii) of the table in that paragraph and that a corporation acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第四十二条の七第一項の表の第一号又は第二号の上欄に掲げる法人で平成五年二月二十四日までに特定中小企業者事業転換対策等臨時措置法第三条第一項に規定する事業転換計画に係る同項の承認を受けたものが施行日から同年三月三十一日までの期間内に取得若しくは製作又は賃借をした同号の中欄に掲げる旧法第四十二条の七第一項の事業基盤強化設備については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の上欄中「のうち同項第三号に掲げるもので」とあるのは「のうち」と、「法人（前号に掲げる法人に該当する者を除く。）」とあるのは「法人」と、同号の下欄中「指定業種以外の業種に属する」とあるのは「当該事業転換計画に定められた事業の転換によつて行うこととなる」と、同条第二項中「第四十二条の四」とあるのは「平成六年新法第四十二条の四」と、「前条第二項」とあるのは「第四十二条の六第二項」と、「次条第二項」とあるのは「第四十二条の七第二項から第四項まで及び第六項、第四十二条の八第二項」と、同条第四項中「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平成六年新法第四十二条の七第二項若しくは第三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、同条第十一項中「又は租税特別措置法第四十二条の七第二項から第四項まで」とあるのは「又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第二項から第四項まで」と、「並びに租税特別措置法第四十二条の七第二項から第四項まで」とあるのは「並びに平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第二項から第四項まで」と、同条第十二項中「租税特別措置法第四十二条の七第六項」とあるのは「平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第六項」とする。 suppl-4041-14/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-2 With regard to business base strengthening equipment under Article 42-7, paragraph (1) of the Former Act that a corporation listed in the left-hand column of item (i) or (ii) of the table in that paragraph, being a corporation that has received, by February 24, 1993, the approval referred to in Article 3, paragraph (1) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises for a business conversion plan prescribed in that paragraph, acquired, manufactured or leased within the period from the Effective Date to March 31 of that year, and that is listed in the middle column of that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "among those, one listed in item (iii) of that paragraph that" in the left-hand column of that item is deemed to be replaced with "among those, one that", the phrase "corporation (excluding a person who falls under the corporation listed in the preceding item)" with "corporation", the phrase "belonging to an industry other than a designated industry" in the right-hand column of that item with "to be carried out through the business conversion specified in that business conversion plan", the phrase "Article 42-4" in paragraph (2) of that Article with "Article 42-4 of the 1994 New Act", the phrase "paragraph (2) of the preceding Article" with "Article 42-6, paragraph (2)", the phrase "paragraph (2) of the following Article" with "Article 42-7, paragraphs (2) through (4) and paragraph (6), and Article 42-8, paragraph (2)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article 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 42-7, paragraph (2) or (3) of the 1994 New Act, those amounts", the phrase "or Article 42-7, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation" in paragraph (11) of that Article with "or Article 42-7, paragraphs (2) through (4) 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. 14 of 1992; hereinafter referred to as the "1992 Amendment Act"), which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "and Article 42-7, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation" with "and Article 42-7, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act", and the phrase "Article 42-7, paragraph (6) of the Act on Special Measures Concerning Taxation" in paragraph (12) of that Article with "Article 42-7, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act". machine translation, not official **第三項** 前項の規定の適用がある場合における平成六年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三、第六十二条及び第六十二条の三（平成六年新法第六十三条第五項及び第六十三条の二第六項において準用する場合を含む。）の規定の適用については、平成六年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第四項及び第六項（次条から第四十二条の八までにおいて「平成四年旧法第四十二条の七第四項及び第六項」という。）」と、平成六年新法第四十二条の五第二項、第四十二条の六第二項及び第四十二条の七第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の七第四項及び第六項」と、同条第四項中「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平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第四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、平成六年新法第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の七第四項及び第六項」と、平成六年新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七第一項（以下この条及び次条において「平成四年旧法第四十二条の七第一項」という。）」と、同条第二項及び第三項並びに平成六年新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年旧法第四十二条の七第一項」と、平成六年新法第六十二条第六項第二号中「とする」とあるのは「とし、平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条並びに第六十八条の二」とする」と、平成六年新法第六十二条の三第十一項第二号中「とする」とあるのは「とし、平成四年改正法附則第二十条第二項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の七の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条の三並びに第六十八条の二」とする」とする。 suppl-4041-14/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-3 With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1994 New Act) of the 1994 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1994 New Act is deemed to be replaced with "Article 68-2, and Article 42-7, paragraphs (4) and (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act (referred to as 'Article 42-7, paragraphs (4) and (6) of the 1992 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2), Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-7, paragraphs (4) and (6) of the 1992 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article 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 42-7, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-8, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-7, paragraphs (4) and (6) of the 1992 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act (hereinafter referred to as 'Article 42-7, paragraph (1) of the 1992 Former Act' in this Article and the following Article)", the phrase "or Articles 43 through 49" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-7, paragraph (1) of the 1992 Former Act", Article 62, paragraph (6), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62 and Article 68-2", and Article 62-3, paragraph (11), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2". machine translation, not official **第四項** 新法第四十二条の七第一項第一号から第三号までの規定は、これらの規定に掲げる法人が施行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し、旧法第四十二条の七第一項の表の第三号から第五号までの上欄に掲げる法人が施行日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。この場合において、新法第四十二条の七第一項第一号から第三号までに掲げる法人が施行日から平成五年二月二十四日までの間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係る同条の規定の適用については、同項中「貸付けの用に供した場合を除く」とあるのは、「貸付けの用及び指定業種（特定中小企業者事業転換対策等臨時措置法第二条第二項第一号の規定に基づき指定された業種又は同項第二号の規定に基づき地域を限つて指定された業種をいう。以下この項において同じ。）に属する事業の用に供した場合を除くものとし、現に指定業種に属する事業を営む者として政令で定める法人にあつては当該指定業種に属する事業の用に供した場合を含む」とする。 suppl-4041-14/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-4 The provisions of Article 42-7, paragraph (1), items (i) through (iii) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation listed in those provisions acquires, manufactures or leases on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that a corporation listed in the left-hand column of items (iii) through (v) of the table in that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 42-7 of the New Act to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation listed in items (i) through (iii) of that paragraph acquires, manufactures or leases during the period from the Effective Date to February 24, 1993, the phrase "excluding the case where it is put to use for leasing" in that paragraph is deemed to be replaced with "excluding the case where it is put to use for leasing or for a business belonging to a designated industry (meaning an industry designated pursuant to the provisions of Article 2, paragraph (2), item (i) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises or an industry designated with a limitation to an area pursuant to the provisions of item (ii) of that paragraph; the same applies hereinafter in this paragraph), and including, for a corporation specified by Cabinet Order as a person actually operating a business belonging to a designated industry, the case where it is put to use for a business belonging to that designated industry". machine translation, not official **第五項** 新法第四十二条の七第一項第四号の規定は、法人が特定中小企業集積の活性化に関する臨時措置法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。この場合において、前項後段の規定は、当該法人が同日から平成五年二月二十四日までの間に取得若しくは製作又は賃借をする当該事業基盤強化設備について準用する。 suppl-4041-14/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-5 The provisions of Article 42-7, paragraph (1), item (iv) of the New Act apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires, manufactures or leases on or after the date on which the Act on Temporary Measures for the Revitalization of Specified Small and Medium-Sized Enterprise Agglomerations comes into effect. In this case, the provisions of the second sentence of the preceding paragraph apply mutatis mutandis to that business base strengthening equipment that the corporation acquires, manufactures or leases during the period from that date to February 24, 1993. machine translation, not official --- ## Cites - suppl-4041-14/art-20/par-2: 又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4041-14/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-2 - suppl-4041-14/art-20/par-3: 前項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4041-14/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-2 - suppl-4041-14/art-20/par-5: 前項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4041-14/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-4 ## Cited by 5 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-4041-14/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-3 - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-6 - 租税特別措置法 附則第二十条第二項（事業基盤強化設備を取得した場合等の特別償却又は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-4041-14/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-2 - 租税特別措置法 附則第二十条第三項（事業基盤強化設備を取得した場合等の特別償却又は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-4041-14/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-3 - 租税特別措置法 附則第二十条第五項（事業基盤強化設備を取得した場合等の特別償却又は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-4041-14/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-20/par-5 --- ## 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-20261007T211206-358, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-359, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, 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