# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（個人の事業革新設備等の特別償却に関する経過措置） — address `suppl-4111-132/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2 - 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. --- ### 第二条（個人の事業革新設備等の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Equipment for Business Innovation, etc. of Individuals caption: machine translation, not official suppl-4111-132/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2 **第一項** この法律の施行の日（以下「施行日」という。）前に、改正前の租税特別措置法（以下「旧法」という。）第十一条の三第一項に規定する認定を受け、かつ、同項に規定する承認を受けた同項の個人が、最初に当該承認を受けた日から同日以後五年を経過する日までの期間内に取得又は製作をした同項に規定する事業革新設備については、同条の規定は、なおその効力を有する。この場合において、同項中「個人で、」とあるのは「個人で、産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の」と、「）第十五条」とあるのは「。以下この項において「旧事業革新法」という。）第十五条」と、「同法」とあるのは「旧事業革新法」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」とする。 suppl-4111-132/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-1 With regard to equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as the "Former Act") that an individual referred to in that paragraph who, before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), received the certification prescribed in that paragraph and also received the approval prescribed in that paragraph has acquired or manufactured within the period from the date on which the individual first received that approval to the day on which five years have elapsed from that date, the provisions of that Article remain in force. In this case, the phrase "an individual who" in that paragraph is deemed to be replaced with "an individual who, prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999),", the phrase ") Article 15" with "; hereinafter referred to as the "Former Business Innovation Act" in this paragraph) Article 15", the phrase "that Act" with "the Former Business Innovation Act", and the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect". machine translation, not official **第二項** 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）附則第十四条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の三の規定の適用については、同条第三項中「第十六条まで」とあるのは、「第十六条まで並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第二条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十一条の三」とする。 suppl-4111-132/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-2 With regard to the application of the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment 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), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of that Act, in the case where the provisions of the preceding paragraph apply, the phrase "through Article 16" in paragraph (3) of that Article is deemed to be replaced with "through Article 16 and Article 11-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4111-132/art-2/par-2: 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）附則第十四条第六項 → 租税特別措置法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4111-9/art-14/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-6 - suppl-4111-132/art-2/par-2: 前項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4111-132/art-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二条第二項（個人の事業革新設備等の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-2 --- ## 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-20261007T211206-401, 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