# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（法人の減価償却に関する経過措置） — address `suppl-4061-22/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15 - 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. --- ### 第十五条（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-4061-22/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15 **第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧法第四十三条第一項の表の第二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-4061-22/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-1 The provisions then in force continue to govern depreciable assets listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) before the Effective Date. machine translation, not official **第二項** 新法第四十三条の二第一項の規定は、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の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四十三条の二第一項に規定する特定の施設については、なお従前の例による。 suppl-4061-22/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-2 The provisions of Article 43-2, paragraph (1) of the New Act apply to specified 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 facilities prescribed in Article 43-2, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date. machine translation, not official **第三項** 新法第四十三条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧法第四十三条の三第一項の表の各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-4061-22/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-3 The provisions of Article 43-3, paragraph (1) of the New Act apply to research facilities 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 depreciable assets listed in the items of the table in Article 43-3, 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** 新法第四十三条の四第一項（同項第三号に係る部分に限る。）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中核的民間施設について適用する。 suppl-4061-22/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-4 The provisions of Article 43-4, paragraph (1) of the New Act (limited to the part pertaining to item (iii) of that paragraph) apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date. machine translation, not official **第五項** 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-4061-22/art-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-5 The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial 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 high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第六項** 新法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定事業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の三第一項に規定する特定事業用資産については、なお従前の例による。 suppl-4061-22/art-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-6 The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business 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 specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第七項** 新法第四十四条の六第一項の規定は、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等をした旧法第四十四条の六第一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-4061-22/art-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-7 The provisions of 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 for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第八項** 法人が施行日前に取得等をした旧法第四十四条の七第一項に規定する店舗用建物等消火設備については、なお従前の例による。 suppl-4061-22/art-15/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-8 The provisions then in force continue to govern fire extinguishing equipment for store buildings, etc. prescribed in Article 44-7, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第九項** 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-4061-22/art-15/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-9 The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. 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 industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十項** 新法第四十五条の二第一項の規定は、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機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置については、なお従前の例による。 suppl-4061-22/art-15/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-10 The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment 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 machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第十一項** 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又は製作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又は製作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-4061-22/art-15/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-11 The provisions of Article 45-2, paragraph (2) of the New Act apply to medical 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 medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第十二項** 新法第四十六条の四第一項第一号（同号ロからニまでに係る部分に限る。）の規定は、施行日以後に同号に規定する農業経営改善計画につき同号に規定する認定を受ける同号の農業生産法人の有する同号に定める減価償却資産について適用する。 suppl-4061-22/art-15/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-12 The provisions of Article 46-4, paragraph (1), item (i) of the New Act (limited to the part pertaining to (b) through (d) of that item) apply to depreciable assets specified in that item that are held by an agricultural production corporation referred to in that item that receives, on or after the Effective Date, the certification prescribed in that item for a farm management improvement plan prescribed in that item. machine translation, not official **第十三項** 新法第四十七条第一項の規定は、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及び同条第二項に規定する優良貸家共同住宅については、なお従前の例による。 suppl-4061-22/art-15/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-13 The provisions of Article 47, paragraph (1) of the New Act apply to specified rental housing 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 rental housing prescribed in Article 47, paragraph (1) of the Former Act and superior rental apartment houses prescribed in paragraph (2) of that Article that a corporation acquired or newly constructed before the Effective Date. machine translation, not official **第十四項** 新法第四十七条第二項（同条第三項第六号に係る部分に限る。）の規定は、法人が高齢者、身体障害者等が円滑に利用できる特定建築物の建築の促進に関する法律の施行の日以後に取得又は新築をする同条第二項に規定する特定再開発建築物等について適用する。 suppl-4061-22/art-15/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-14 The provisions of Article 47, paragraph (2) of the New Act (limited to the part pertaining to paragraph (3), item (vi) of that Article) apply to specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that a corporation acquires or newly constructs on or after the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. comes into effect. machine translation, not official **第十五項** 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-4061-22/art-15/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-15 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 the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date. machine translation, not official **第十六項** 旧法第四十八条第一項第二号に掲げる法人が施行日前に建設に着手し、かつ、施行日から平成七年六月三十日までの間に取得又は建設をする同号に定める穀物用サイロ（新法第四十八条第一項に規定する倉庫用建物等に該当するものを除く。）については、旧法第四十八条の規定は、なおその効力を有する。この場合において、同条第一項中「平成六年三月三十一日」とあるのは「平成七年六月三十日」と、「百分の十八」とあるのは「百分の十四」とする。 suppl-4061-22/art-15/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-16 With regard to grain silos specified in Article 48, paragraph (1), item (ii) of the Former Act (excluding those that fall under warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the New Act) whose construction a corporation listed in that item started before the Effective Date and which that corporation acquires or constructs during the period from the Effective Date to June 30, 1995, the provisions of Article 48 of the Former Act remain in force. In this case, the phrase "March 31, 1994" in paragraph (1) of that Article is deemed to be replaced with "June 30, 1995", and the phrase "18 percent" with "14 percent". machine translation, not official **第十七項** 前項の規定の適用がある場合における租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正後の租税特別措置法（以下「平成十一年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成十一年新法第五十二条の二第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は平成六年改正法附則第十五条第十六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六年改正法による改正前の租税特別措置法第四十八条（以下「旧法第四十八条」という。）」と、同条第二項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十八条」と、「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十八条」と、同条第三項及び平成十一年新法第五十二条の三第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十八条」と、同条第三項中「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十八条」とする。 suppl-4061-22/art-15/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-17 With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as the "1999 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 48" in Article 52-2, paragraph (1) of the 1999 New Act is deemed to be replaced with "or Articles 43 through 48, or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1994 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (16) of the Supplementary Provisions of the 1994 Amendment Act (hereinafter referred to as "Article 48 of the Former Act")", the phrase "or Articles 43 through 48" in paragraph (2) of that Article with "or Articles 43 through 48, or Article 48 of the Former Act", the phrase "or Articles 46-3 through 48" with "or Articles 46-3 through 48, or Article 48 of the Former Act", the phrase "or Articles 43 through 48" in paragraph (3) of that Article and Article 52-3, paragraph (1) of the 1999 New Act with "or Articles 43 through 48, or Article 48 of the Former Act", and the phrase "or Articles 46-3 through 48" in paragraph (3) of that Article with "or Articles 46-3 through 48, or Article 48 of the Former Act". machine translation, not official **第十八項** 旧法第五十一条第一項の特定組合が施行日前に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旧法第五十一条第一項に規定する共同利用施設については、なお従前の例による。 suppl-4061-22/art-15/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-18 With regard to joint-use facilities prescribed in Article 51, paragraph (1) of the Former Act that are specified in a business plan for which a specified association referred to in that paragraph received, before the Effective Date, the approval, etc. of the business plan referred to in Article 55-4, paragraph (1) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第十九項** 新法第五十二条第一項第十号の規定は、法人が施行日以後に支出する同号に定める負担金について適用する。 suppl-4061-22/art-15/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-19 The provisions of Article 52, paragraph (1), item (x) of the New Act apply to contributions specified in that item that a corporation pays on or after the Effective Date. machine translation, not official **第二十項** 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-4061-22/art-15/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-20 The provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official --- ## Cites - suppl-4061-22/art-15/par-1: この条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4061-22/art-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15 - suppl-4061-22/art-15/par-17: 前項 → 租税特別措置法 附則第十五条第十六項 (Supplementary Provisions, Article 15, paragraph (16)), suppl-4061-22/art-15/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-16 ## Cited by 3 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-4061-22/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-3 - 租税特別措置法 附則第十五条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-1 - 租税特別措置法 附則第十五条第十七項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-15/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-17 --- ## 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-20261007T211206-367, 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