# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（エネルギー需給構造改革推進設備を取得した場合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-4051-10/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6 - 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. --- ### 第六条（エネルギー需給構造改革推進設備を取得した場合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 Energy Supply and Demand Structure Reform Promotion Equipment Is Acquired caption: machine translation, not official suppl-4051-10/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6 **第一項** 新法第十条の二（同条第一項第六号に係る部分を除く。）の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。 suppl-4051-10/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6/par-1 The provisions of Article 10-2 of the New Act (excluding the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十条の二（同条第一項第六号に係る部分に限る。）の規定は、個人がエネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法の施行の日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用する。 suppl-4051-10/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6/par-2 The provisions of Article 10-2 of the New Act (limited to the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources 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一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-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-20261007T211206-362, 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