# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十二条 (Supplementary Provisions, Article 82) - 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: 第八十二条 (Supplementary Provisions, Article 82)（情報通信機器等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — address `suppl-4181-10/art-82` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-82 - 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. --- ### 第八十二条（情報通信機器等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information and Communications Equipment, etc. Has Been Acquired caption: machine translation, not official suppl-4181-10/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-82 **第一項** 個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の六第一項に規定する情報通信機器等を同項に規定する事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第五項中「第三項又は前項」とあるのは「第三項若しくは前項」と、「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）第十三条の規定による改正後の租税特別措置法第十条の六第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第十項中「租税特別措置法第十条の六第三項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第十条の六第三項」と、同条第十四項第二号中「租税特別措置法第十条の六第十一項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第十条の六第十一項」とする。 suppl-4181-10/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-82/par-1 With regard to income tax in the case where an individual has used information and communications equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured, or leased, before the Effective Date for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, in that Article, the word "又は" (or) in the phrase "paragraph (3) or the preceding paragraph" in paragraph (5) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "if there is an amount to be deducted, that amount" in that paragraph with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-6, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), those amounts", the phrase "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (10) with "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act", and the phrase "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation" in paragraph (14), item (ii) with "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4181-10/art-82/par-1: 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条 → 租税特別措置法 附則第八十二条 (Supplementary Provisions, Article 82), suppl-4181-10/art-82 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-82 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十二条第一項（情報通信機器等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-82/par-1 - 租税特別措置法 附則第百一条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-101/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-20261007T211206-457, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-011, 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