# 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)（個人の減価償却に関する経過措置） — address `suppl-4091-22/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-4091-22/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/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（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-4091-22/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4 **第一項** 新租税特別措置法第十一条の五第一項の規定は、個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特定電気通信設備について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五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-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-1 The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that an individual 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 specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual 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十二条第一項の規定は、個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、個人が施行日前に取得等をした旧租税特別措置法第十二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-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-2 The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第十二条の二第二項の規定は、個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、個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十二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-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-3 The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured 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十三条の二第一項の規定は、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十三条の二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-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-4 The provisions of Article 13-2, 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 13-2, 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 **第五項** 個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十四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-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-5 With regard to the buildings listed in Article 14, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 個人が施行日前に取得等をした旧租税特別措置法第十七条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-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/par-6 With regard to specified depreciable assets prescribed in Article 17 of the Former Act on Special Measures Concerning Taxation that an individual 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-4/par-1: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4091-22/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四条第一項（個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-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-4/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-20261007T211206-383, 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