# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（個人の減価償却に関する経過措置） — address `suppl-4111-9/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10 - 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-4111-9/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10 **第一項** 新租税特別措置法第十一条第一項の規定は、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設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。 suppl-4111-9/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、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二第一項に規定する地震防災対策用資産については、なお従前の例による。 suppl-4111-9/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-2 The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第十一条の三第一項の規定は、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事業革新設備について適用し、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十一条の三第一項に規定する事業革新設備については、なお従前の例による。 suppl-4111-9/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-3 The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第十一条の五第一項（同項の表の第一号に係る部分に限る。）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特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項（同項の表の第一号に係る部分に限る。）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-4111-9/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-4 The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第五項** 個人が平成十一年三月三十一日以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（同項の表の第二号に係る部分に限る。）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-4111-9/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-5 The provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) that an individual made an acquisition, etc. of on or before March 31, 1999. machine translation, not official **第六項** 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-4111-9/art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-6 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 the provisions then in force continue to govern 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. machine translation, not official **第七項** 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-4111-9/art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-7 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 the provisions then in force continue to govern 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. machine translation, not official **第八項** 施行日から中小企業経営革新支援法の施行の日の前日までの間における新租税特別措置法第十三条の二第一項の規定の適用については、同項中「百分の二十七（当該機械設備等が第一号に定める漁船である場合には、百分の十六）」とあるのは、「百分の十六」とする。 suppl-4111-9/art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-8 With regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "27 percent (or 16 percent, if the machinery and equipment, etc. are fishing vessels specified in item (i))" in that paragraph is deemed to be replaced with "16 percent". machine translation, not official **第九項** 中小企業経営革新支援法の施行の日前に旧租税特別措置法第十三条の二第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号の商工組合等の構成員である個人の有する同号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。この場合において、同号中「平成十一年三月三十一日」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日」と、「同法」とあるのは「中小企業近代化促進法」とする。 suppl-4111-9/art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-9 With regard to depreciable assets specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by an individual who is a member of a commercial and industrial association, etc. referred to in that item that obtained, before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 1999" in that item is deemed to be replaced with "the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect", and the phrase "that Act" is deemed to be replaced with "the Act on Promotion of Modernization of Small and Medium Sized Enterprises". machine translation, not official **第十項** 中小企業経営革新支援法の施行の日以後における前項の規定の適用については、同項中「「平成十一年三月三十一日」」とあるのは「「中小企業近代化促進法（昭和三十八年法律第六十四号）第二条」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法（昭和三十八年法律第六十四号。以下「旧中小企業近代化促進法」という。）第二条」と、「平成十一年三月三十一日」」と、「「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日」」とあるのは「「中小企業経営革新支援法の施行の日の前日」」と、「「中小企業近代化促進法」」とあるのは「「旧中小企業近代化促進法」と、「中小企業近代化促進法第四条第一項」とあるのは「旧中小企業近代化促進法第四条第一項」」とする。 suppl-4111-9/art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-10 With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase "'March 31, 1999'" in that paragraph is deemed to be replaced with "'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963)' is deemed to be replaced with 'Article 2 of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963; hereinafter referred to as "the Former Small and Medium Enterprise Modernization Promotion Act") prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999)', and the phrase 'March 31, 1999'", the phrase "'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect'" is deemed to be replaced with "'the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises comes into effect'", and the phrase "'the Act on Promotion of Modernization of Small and Medium Sized Enterprises'" is deemed to be replaced with "'the Former Small and Medium Enterprise Modernization Promotion Act', and the phrase 'Article 4, paragraph (1) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises' is deemed to be replaced with 'Article 4, paragraph (1) of the Former Small and Medium Enterprise Modernization Promotion Act'". machine translation, not official **第十一項** 施行日から平成十三年十二月三十一日までの間に沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）第二十条第一項に規定する構造改善計画につき同項又は同条第二項の承認を受ける同条第一項の商工組合等の構成員である個人の有する旧租税特別措置法第十三条の二第一項第一号に定める減価償却資産については、同条の規定（同号に係る部分に限る。）は、なおその効力を有する。 suppl-4111-9/art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-11 With regard to depreciable assets held by an individual who is a member of a commercial and industrial association, etc. referred to in Article 20, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development (Act No. 131 of 1971) that obtains, during the period from the Effective Date to December 31, 2001, the approval under that paragraph or paragraph (2) of that Article for a structural improvement plan prescribed in paragraph (1) of that Article, which are specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part concerning that item) remain in force. machine translation, not official **第十二項** 旧租税特別措置法第十三条の二第一項第二号に規定する構造改善事業計画又は構造改善円滑化計画につき同号の承認を受けた同号の特定組合又は特定商工組合等の構成員である個人が平成十一年において有する同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-4111-9/art-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-12 The provisions then in force continue to govern depreciable assets specified in Article 13-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held in 1999 by an individual who is a member of a specified association or a specified commercial and industrial association, etc. referred to in that item that obtained the approval referred to in that item for a structural improvement project plan or a structural improvement facilitation plan prescribed in that item. machine translation, not official **第十三項** 新租税特別措置法第十四条第三項の規定は、個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再開発建築物等について適用し、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に規定する特定再開発建築物等については、なお従前の例による。 suppl-4111-9/art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-13 The provisions of Article 14, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date. machine translation, not official **第十四項** 個人が施行日前に取得した旧租税特別措置法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。 suppl-4111-9/art-10/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-14 The provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date. machine translation, not official **第十五項** 新租税特別措置法第十八条第一項第二号の規定は、個人が中小企業経営革新支援法の施行の日以後に支出する同号に定める負担金について適用し、個人が同日前に支出した旧租税特別措置法第十八条第一項第二号、第三号又は第八号に定める負担金については、なお従前の例による。 suppl-4111-9/art-10/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-15 The provisions of Article 18, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to contributions specified in that item that an individual pays on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii), (iii) or (viii) of the Former Act on Special Measures Concerning Taxation that an individual paid before that date. machine translation, not official --- ## Cites - suppl-4111-9/art-10/par-1: この条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-4111-9/art-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10 - suppl-4111-9/art-10/par-10: 前項 → 租税特別措置法 附則第十条第九項 (Supplementary Provisions, Article 10, paragraph (9)), suppl-4111-9/art-10/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-9 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第三項（中小企業者の機械の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-3 - 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-4 - 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-5 - 租税特別措置法 附則第十条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-1 - 租税特別措置法 附則第十条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-10 --- ## 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-20261007T211206-393, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-394, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-009, 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