# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（個人の減価償却に関する経過措置） — address `suppl-4161-14/art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25 - 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. --- ### 第二十五条（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-4161-14/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25 **第一項** 新租税特別措置法第十一条の規定は、個人が平成十六年十一月一日以後に取得等（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。）をする新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適用し、個人が同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-4161-14/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-1 The provisions of Article 11 of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after November 1, 2004, 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 for which an individual made an acquisition, etc. before that date. machine translation, not official **第二項** 施行日前に旧租税特別措置法第十一条の五第一項に規定する承認を受けた同項の基本構想において定められた同項の重点整備地区の区域内において、個人が取得又は建設をする同項に規定する特定余暇利用施設については、同条の規定は、なおその効力を有する。 suppl-4161-14/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-2 With regard to specified leisure facilities prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquires or constructs within the priority development district referred to in that paragraph that is specified in a basic plan referred to in that paragraph for which the approval prescribed in that paragraph was obtained before the Effective Date, the provisions of that Article remain in force. machine translation, not official **第三項** 新租税特別措置法第十一条の九の規定は、個人が施行日以後に取得等をする同条第一項に規定する再商品化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-4161-14/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-3 The provisions of Article 11-9 of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 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-4161-14/art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-4 The provisions then in force continue to govern import-related business assets prescribed in Article 11-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第五項** 個人が旧租税特別措置法第十二条第一項の表の第一号に規定する実施計画（平成十六年十二月三十一日までに定められたものに限る。）に定められた工業等導入地区内において当該実施計画が定められた日から平成二十一年十二月三十一日までの間に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4161-14/art-25/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-5 With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc., within an industry introduction district specified in an implementation plan prescribed in item (i) of the table in that paragraph (limited to one established by December 31, 2004), during the period from the day on which that implementation plan was established to December 31, 2009, the provisions of that Article (limited to the part pertaining to that item) remain in force. machine translation, not official **第六項** 新租税特別措置法第十二条（第一項の表の第三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工業用機械等について適用する。 suppl-4161-14/art-25/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-6 The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in paragraph (1) of that Article) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date. machine translation, not official **第七項** 施行日前に旧租税特別措置法第十三条の三第一項第三号に規定する認定を受けた同号の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（同号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4161-14/art-25/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-7 With regard to depreciable assets specified in Article 13-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force. machine translation, not official **第八項** 新租税特別措置法第十四条第一項の規定は、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優良賃貸住宅について適用する。 suppl-4161-14/art-25/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-8 The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date. machine translation, not official **第九項** 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一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4161-14/art-25/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-9 With regard to good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. machine translation, not official **第十項** 新租税特別措置法第十四条の二第一項の規定は、個人が附則第一条第六号に定める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する。 suppl-4161-14/art-25/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-10 The provisions of Article 14-2, paragraph (1) 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 date specified in Article 1, item (vi) of the Supplementary Provisions. machine translation, not official **第十一項** 個人が附則第一条第六号に定める日前に取得又は新築をした旧租税特別措置法第十四条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。 suppl-4161-14/art-25/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-11 With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the date specified in Article 1, item (vi) of the Supplementary Provisions, the provisions of that Article remain in force. machine translation, not official **第十二項** 新租税特別措置法第十五条の規定は、個人が施行日以後に取得又は建設をする同条第一項に規定する倉庫用建物等について適用する。 suppl-4161-14/art-25/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-12 The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or constructs on or after the Effective Date. machine translation, not official **第十三項** 個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十五条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。 suppl-4161-14/art-25/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-13 With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article remain in force. machine translation, not official **第十四項** 新租税特別措置法第十八条の規定は、個人が施行日以後に支出する同条第一項第二号に定める負担金について適用し、個人が施行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に定める負担金については、なお従前の例による。 suppl-4161-14/art-25/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-14 The provisions of Article 18 of the New Act on Special Measures Concerning Taxation apply to contributions specified in paragraph (1), item (ii) of that Article that an individual pays on or after the Effective Date, and the provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4161-14/art-25/par-1: この条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4161-14/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25 - suppl-4161-14/art-25/par-10: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4161-14/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - suppl-4161-14/art-25/par-11: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4161-14/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - suppl-4161-14/art-25/par-12: 新租税特別措置法第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3321-26/art-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15 - suppl-4161-14/art-25/par-12: 同条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 - suppl-4161-14/art-25/par-14: 新租税特別措置法第十八条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3321-26/art-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - 租税特別措置法 附則第二十五条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/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-20261007T211206-439, 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