# 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-4121-13/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-4121-13/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-13/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 of Corporations caption: machine translation, not official suppl-4121-13/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13 **第一項** 新租税特別措置法第四十四条第一項の規定は、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地震防災対策用資産について適用し、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-4121-13/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-1 The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning 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 earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation 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四十四条の四第二項の規定は、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技術革新設備について適用し、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四十四条の四第二項に規定する技術革新設備については、なお従前の例による。 suppl-4121-13/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-2 The provisions of Article 44-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to technological innovation equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern technological innovation equipment prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before 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四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。 suppl-4121-13/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/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, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. 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. machine translation, not official **第四項** 新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。 suppl-4121-13/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-4 The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第四十四条の十第一項の規定は、法人が施行日以後に取得等をする同項に規定する輸入関連事業用資産について適用し、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十第一項に規定する輸入関連事業用資産については、なお従前の例による。 suppl-4121-13/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-5 The provisions of Article 44-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第六項** 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-4121-13/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-6 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 the provisions then in force continue to govern 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. machine translation, not official **第七項** 新租税特別措置法第四十五条の二第三項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定医療用建物について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第三項に規定する特定医療用建物については、なお従前の例による。 suppl-4121-13/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-7 The provisions of Article 45-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified medical buildings prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified medical buildings prescribed in Article 45-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date. machine translation, not official **第八項** 新租税特別措置法第四十六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障害者対応設備等について適用し、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四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。 suppl-4121-13/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-8 The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第九項** 新租税特別措置法第四十六条の三第一項の規定は、施行日以後に同項第二号に規定する林業経営改善計画又は同項第三号に規定する共同改善計画につき同項第二号又は第三号に規定する認定を受ける同項第二号又は第三号の法人の有する同項第二号又は第三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の三第一項第二号に規定する林業経営改善計画又は同項第三号に規定する共同改善計画につき同項第二号又は第三号に規定する認定を受けた同項第二号又は第三号の法人の有する同項第二号又は第三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-4121-13/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-9 The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, on or after the Effective Date, receives the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in item (ii) of that paragraph or a joint improvement plan prescribed in item (iii) of that paragraph, and the provisions then in force continue to govern depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, before the Effective Date, received the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation or a joint improvement plan prescribed in item (iii) of that paragraph. machine translation, not official **第十項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、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一項に規定する優良賃貸住宅については、なお従前の例による。 suppl-4121-13/art-13/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-10 The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date. machine translation, not official **第十一項** 新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。 suppl-4121-13/art-13/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-11 The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date. machine translation, not official **第十二項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項第三号又は第六号に定める負担金については、なお従前の例による。 suppl-4121-13/art-13/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-13/par-12 With regard to contributions specified in Article 52, paragraph (1), item (iii) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4121-13/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-4121-13/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/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-4121-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/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-20261007T211206-403, 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