# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（自由貿易地域等において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — address `suppl-4141-15/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22 - 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. --- ### 第二十二条（自由貿易地域等において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Free Trade Zones, etc. caption: machine translation, not official suppl-4141-15/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22 **第一項** 法人が施行日前に取得又は製作若しくは建設（次項において「取得等」という。）をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、次項及び第三項に規定する場合を除き、なお従前の例による。 suppl-4141-15/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-1 With regard to industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed (referred to as "acquisition, etc." in the following paragraph) before the Effective Date, except in the cases prescribed in the following paragraph and paragraph (3), the provisions then in force continue to govern. machine translation, not official **第二項** 法人が、施行日前に、旧租税特別措置法第四十二条の九第一項に規定する地区内において同項に規定する工業用機械等を取得等をして、これを同項に規定する地区内において当該法人の事業の用に供した場合において、その事業の用に供した日を含む事業年度が施行日以後最初に終了する事業年度であるときは、次の表の上欄に掲げる資産を同表の下欄に掲げる資産と、それぞれみなして、新租税特別措置法第四十二条の九の規定を適用する。 旧租税特別措置法第四十二条の九第一項の表の第一号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第四号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第三号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 旧租税特別措置法第四十二条の九第一項の表の第三号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第二号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第一号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産 suppl-4141-15/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-2 In the case where a corporation, before the Effective Date, carried out the acquisition, etc. of industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation within a district prescribed in that paragraph and put it to use for its business within a district prescribed in that paragraph, if the business year that includes the day on which it was put to use for that business is the first business year ending on or after the Effective Date, the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation apply by deeming the assets listed in the left-hand column of the following table to be the assets listed in the right-hand column of that table, respectively. depreciable assets listed in the third column of item (i) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph depreciable assets listed in the third column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (iii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph depreciable assets listed in the third column of item (iii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph depreciable assets listed in the third column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item depreciable assets listed in the third column of item (i) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph machine translation, not official **第三項** 法人が、施行日以後に終了する各事業年度において旧租税特別措置法第四十二条の九第二項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第四十二条の九の規定の適用については、同条第三項中「における税額控除限度額」とあるのは「における税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第六項において「平成十四年旧法」という。）第四十二条の九第一項に規定する税額控除限度額」と、「、第一項」とあるのは「、第一項又は平成十四年旧法第四十二条の九第一項」と、「同条第一項」とあるのは「第六十八条の十三第一項」と、「前項の」とあるのは「前項又は平成十四年旧法第四十二条の九第二項の」と、「同条第二項」とあるのは「第六十八条の十三第二項」と、同条第六項中「、供用年度」とあるのは「、供用年度（平成十四年旧法第四十二条の九第一項に規定する税額控除限度額に係る第二項に規定する繰越税額控除限度超過額がある場合には、同条第一項に規定する供用年度）」と、「同項に」とあるのは「第二項に」とする。 suppl-4141-15/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-3 With regard to the application of the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation in the case where a corporation has a carried-over excess of the tax credit limit prescribed in Article 42-9, paragraph (2) of the Former Act on Special Measures Concerning Taxation in any business year ending on or after the Effective Date, in paragraph (3) of that Article, the phrase "maximum tax credit" is deemed to be replaced with "maximum tax credit or the maximum tax credit prescribed in Article 42-9, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the "2002 Former Act" in this paragraph and paragraph (6))"; the phrase ", paragraph (1)" is deemed to be replaced with ", paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act"; the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 68-13, paragraph (1)"; the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 42-9, paragraph (2) of the 2002 Former Act"; the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 68-13, paragraph (2)"; and in paragraph (6) of that Article, the phrase ", the business year of commencement of use" is deemed to be replaced with ", the business year of commencement of use (or, if there is a carried-over excess of the tax credit limit prescribed in paragraph (2) pertaining to the maximum tax credit prescribed in Article 42-9, paragraph (1) of the 2002 Former Act, the business year of commencement of use prescribed in paragraph (1) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (2)". machine translation, not official --- ## Cites - suppl-4141-15/art-22/par-1: 次項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4141-15/art-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-2 - suppl-4141-15/art-22/par-1: 第三項 → 租税特別措置法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4141-15/art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/par-3 - suppl-4141-15/art-22/par-3: における税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第一項（自由貿易地域等において工業用機械等を取得した場合の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-4141-15/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-22/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-20261007T211206-418, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07