# 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-4051-10/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-4051-10/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/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-4051-10/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14 **第一項** 新法第四十三条第一項の表の第一号、第四号及び第五号の規定は、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、第四号及び第五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-4051-10/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-1 The provisions of items (i), (iv) and (v) 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, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新法第四十三条の四第二項の表の第二号の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に取得等をする同項に規定する保全事業等資産について適用する。 suppl-4051-10/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-2 The provisions of item (ii) of the table in Article 43-4, paragraph (2) of the New Act apply to conservation project assets, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect. machine translation, not official **第三項** 新法第四十四条第一項の表の第二号の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用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四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。 suppl-4051-10/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-3 The provisions of item (ii) of the table in Article 44, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 新法第四十四条の四第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する産業構造転換用設備等について適用し、法人が施行日前に取得又は製作をした旧法第四十四条の四第一項に規定する産業構造転換用設備等については、なお従前の例による。 suppl-4051-10/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-4 The provisions of Article 44-4, paragraph (1) of the New Act apply to industrial restructuring equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern industrial restructuring equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第五項** 新法第四十四条の五第一項の規定は、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特定余暇利用施設について適用し、法人が施行日前に取得又は建設をした旧法第四十四条の五第一項に規定する特定余暇利用施設については、なお従前の例による。 suppl-4051-10/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-5 The provisions of Article 44-5, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date. machine translation, not official **第六項** 新法第四十四条の六第一項の表の第二号及び第三号の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、法人が施行日前に取得又は製作をした旧法第四十四条の六第一項の表の第一号の第三欄に掲げる同項に規定する特定電気通信設備については、なお従前の例による。 suppl-4051-10/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-6 The provisions of items (ii) and (iii) of the table in Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act that is listed in the third column of item (i) of the table in that paragraph and that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第七項** 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の表の第一号ハに掲げる同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-4051-10/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-7 The provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that is listed in item (i)(c) of the table in that paragraph and for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第八項** 新法第四十五条の二第三項の規定は、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特定医療用建物について適用し、法人が施行日前に取得又は建設をした旧法第四十五条の二第三項に規定する老人保健施設用建物については、なお従前の例による。 suppl-4051-10/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-8 The provisions of Article 45-2, paragraph (3) of the New Act apply to specified medical buildings prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern buildings for health care facilities for the elderly prescribed in Article 45-2, paragraph (3) of the Former Act that a corporation acquired or constructed before the Effective Date. machine translation, not official **第九項** 法人が施行日前に取得等をした旧法第四十六条の二第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具を有する場合における新法第四十六条の二の規定の適用については、同条第一項中「百分の二十四」とあるのは「百分の二十四（平成元年四月一日前に取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をしたものについては百分の十五とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十四とする。）」と、「百分の三十二」とあるのは「百分の三十二（平成元年四月一日前に取得等をしたものについては百分の二十一とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十九とする。）」とする。 suppl-4051-10/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-9 With regard to the application of the provisions of Article 46-2 of the New Act in the case where a corporation has machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in Article 46-2, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the phrase "24 percent" in paragraph (1) of that Article is deemed to be replaced with "24 percent (15 percent for those for which an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph) was made before April 1, 1989, and 14 percent for those for which an acquisition, etc. was made during the period from that date to March 31, 1993)", and the phrase "32 percent" with "32 percent (21 percent for those for which an acquisition, etc. was made before April 1, 1989, and 19 percent for those for which an acquisition, etc. was made during the period from that date to March 31, 1993)". machine translation, not official **第十項** 新法第四十七条第三項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、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三項に規定する特定再開発建築物等については、なお従前の例による。 suppl-4051-10/art-14/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-10 The provisions of Article 47, paragraph (3) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (3) of the Former Act that a corporation acquired or newly constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-4051-10/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-4051-10/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14 ## 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-4051-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-7 - 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-4051-10/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/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-20261007T211206-363, 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