# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（エネルギー需給構造改革推進設備等を取得した場合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-4111-9/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23 - 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. --- ### 第二十三条（エネルギー需給構造改革推進設備等を取得した場合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 Equipment, etc. for Promoting the Reform of the Energy Supply and Demand Structure Has Been Acquired caption: machine translation, not official suppl-4111-9/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23 **第一項** 新租税特別措置法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。 suppl-4111-9/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23/par-1 The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment, etc. for promoting the reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date. machine translation, not official **第二項** 前項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の五第二項に規定する法人が同条第一項に規定するエネルギー需給構造改革推進設備等の取得又は製作若しくは建設をした場合における新租税特別措置法第四十二条の四から第四十二条の十二までの規定の適用については、新租税特別措置法第四十二条の四第一項、第四十二条の五第二項、第四十二条の六第二項、第四十二条の七第二項、第四十二条の八第二項、第四十二条の九第一項、第四十二条の十第一項、第四十二条の十一第一項及び第四十二条の十二第二項中「第六十八条の二」とあるのは、「第六十八条の二並びに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）附則第二十三条第一項」とする。 suppl-4111-9/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23/par-2 With regard to the application of the provisions of Articles 42-4 through 42-12 of the New Act on Special Measures Concerning Taxation in the case where a corporation prescribed in Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, has acquired, manufactured or constructed equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article, the phrase "Article 68-2" in Article 42-4, paragraph (1), Article 42-5, paragraph (2), Article 42-6, paragraph (2), Article 42-7, paragraph (2), Article 42-8, paragraph (2), Article 42-9, paragraph (1), Article 42-10, paragraph (1), Article 42-11, paragraph (1) and Article 42-12, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 68-2 and Article 23, paragraph (1) of the Supplementary Provisions 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)". machine translation, not official --- ## Cites - suppl-4111-9/art-23/par-2: 前項 → 租税特別措置法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-4111-9/art-23/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第二項（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-23/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-20261007T211206-396, 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