# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（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-4071-99/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-4 - 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. --- ### 第四条（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-4071-99/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-4 **第一項** 新法第四十二条の七の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）が施行日以後に取得若しくは製作又は賃借をする新法第四十二条の七第一項に規定する事業基盤強化設備について適用し、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。 suppl-4071-99/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-99/art-4/par-1 The provisions of Article 42-7 of the New Act apply to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the New Act that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) 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 acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-376, 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