# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（法人の減価償却に関する経過措置） — address `suppl-4091-22/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13 - 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. --- ### 第十三条（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-4091-22/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13 **第一項** 新租税特別措置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（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租税特別措置法第四十三条の三第一項に規定する研究施設については、なお従前の例による。 suppl-4091-22/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-1 The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to research facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第四十四条の三第一項（同項第五号から第七号までに係る部分に限る。）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する。 suppl-4091-22/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-2 The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (v) through (vii) of that paragraph) apply to specified business-use assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date. machine translation, not official **第三項** 新租税特別措置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租税特別措置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-4091-22/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-3 The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置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租税特別措置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-4091-22/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-4 The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新租税特別措置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租税特別措置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-4091-22/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-5 The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新租税特別措置法第四十六条第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧租税特別措置法第四十六条第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産については、なお従前の例による。 suppl-4091-22/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-6 The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciable assets specified in the items of that paragraph that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtains, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to the depreciable assets specified in the items of Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtained, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern. machine translation, not official **第七項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項第二号及び第五号に掲げる建築物については、なお従前の例による。 suppl-4091-22/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-7 With regard to the buildings listed in Article 47, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。 suppl-4091-22/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-8 The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第九項** 法人が施行日前に取得等をした旧租税特別措置法第五十二条の四に規定する特定減価償却資産については、なお従前の例による。 suppl-4091-22/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/par-9 With regard to specified depreciable assets prescribed in Article 52-4 of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4091-22/art-13/par-1: この条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4091-22/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十三条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-13/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-20261007T211206-384, 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