# 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)（法人の減価償却に関する経過措置） — address `suppl-4041-14/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-4041-14/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/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（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-4041-14/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21 **第一項** 新法第四十三条第一項の表の第一号の規定は、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。）をする同号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に掲げる減価償却資産については、なお従前の例による。 suppl-4041-14/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-1 The provisions of item (i) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item of which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in item (i) of the table in Article 43, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する高度技術工業用設備について適用し、法人が施行日前に取得等をした旧法第四十四条の二第一項に規定する高度技術工業用設備については、なお従前の例による。 suppl-4041-14/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-2 The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第四十四条の八第一項の表の第八号の規定は、法人が中小企業流通業務効率化促進法の施行の日以後に取得等をする同項に規定する商業施設等について適用する。 suppl-4041-14/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-3 The provisions of item (viii) of the table in Article 44-8, paragraph (1) of the New Act apply to commercial facilities, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the date on which the Act on Promotion of Efficiency Improvement of Distribution Operations of Small and Medium-Sized Enterprises comes into effect. machine translation, not official **第四項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をする同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については、なお従前の例による。 suppl-4041-14/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-4 The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得等をする同項に規定する医療用機器等について適用し、法人が施行日前に取得等をした旧法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。 suppl-4041-14/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-5 The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第四十七条第一項、第二項及び第五項の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅について適用し、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一項に規定する貸家住宅については、なお従前の例による。 suppl-4041-14/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-6 The provisions of Article 47, paragraphs (1), (2) and (5) of the New Act apply to rental housing prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 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する同項に規定する倉庫用建物等について適用し、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倉庫用建物等については、なお従前の例による。 suppl-4041-14/art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-7 The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第五十一条第一項の規定は、施行日以後に同項の特定組合が新法第五十五条の四第一項の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の特定組合が旧法第五十五条の四第一項の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-4041-14/art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-8 The provisions of Article 51, paragraph (1) of the New Act apply to common use facilities specified in a business plan referred to in Article 55-4, paragraph (1) of the New Act for which a specified association referred to in Article 51, paragraph (1) of the New Act receives the approval, etc. of that business plan on or after the Effective Date, and with regard to common use facilities specified in a business plan referred to in Article 55-4, paragraph (1) of the Former Act for which a specified association referred to in Article 51, paragraph (1) of the Former Act received the approval, etc. of that business plan before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第九項** 法人が、平成五年二月二十四日までに旧法第五十二条第一項第五号に掲げる法人に対し支出した同号に定める負担金については、同条の規定は、なおその効力を有する。 suppl-4041-14/art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-9 With regard to contributions specified in Article 52, paragraph (1), item (v) of the Former Act that a corporation paid, by February 24, 1993, to a corporation listed in that item, the provisions of that Article remain in force. machine translation, not official **第十項** 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-4041-14/art-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/par-10 The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4041-14/art-21/par-1: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4041-14/art-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21 ## Cited by 2 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七号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-7 - 租税特別措置法 附則第二十一条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-21/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-20261007T211206-359, 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