# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十三条 (Supplementary Provisions, Article 83) - 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: 第八十三条 (Supplementary Provisions, Article 83)（個人の減価償却に関する経過措置） — address `suppl-4181-10/art-83` - 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-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83 - 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. --- ### 第八十三条（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-4181-10/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83 **第一項** 新租税特別措置法第十一条第一項（同項の表の第一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（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。）をする同号の中欄に掲げる減価償却資産について適用し、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第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4181-10/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item of which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 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第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4181-10/art-83/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-2 The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第十一条の二第一項（同項の表の第二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号の第三欄に掲げる減価償却資産について適用する。 suppl-4181-10/art-83/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-3 The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the third column of that item of which an individual makes an acquisition, etc. on or after the Effective Date. machine translation, not official **第四項** 個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十一条の三第一項に規定する開発研究用設備については、なお従前の例による。 suppl-4181-10/art-83/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-4 The provisions then in force continue to govern equipment for development research prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第十一条の四第一項の規定は、個人が平成十八年六月一日以後に取得等をする同項の表の第一号の中欄に掲げる減価償却資産について適用し、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の六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4181-10/art-83/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-5 The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) of the table in that paragraph of which an individual makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before that date. machine translation, not official **第六項** 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七第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4181-10/art-83/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-6 The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第十一条の七第一項の規定は、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-4181-10/art-83/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-7 The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph of 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 of which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第八項** 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共同改善計画につき同号の認定を施行日前に受けた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-4181-10/art-83/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-8 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 who obtained, before the Effective Date, the certification referred to in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force. machine translation, not official **第九項** 旧租税特別措置法第十三条の四第一項に規定する改善計画につき同項の認定を施行日前に受けた個人の有する同項に規定する漁船については、同条の規定は、なおその効力を有する。 suppl-4181-10/art-83/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-9 With regard to fishing vessels prescribed in Article 13-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual who obtained, before the Effective Date, the certification referred to in that paragraph for an improvement plan prescribed in that paragraph, the provisions of that Article remain in force. machine translation, not official **第十項** 新租税特別措置法第十四条（第一項に係る部分に限る。）の規定は、個人が附則第一条第十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中心市街地優良賃貸住宅について適用する。 suppl-4181-10/art-83/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-10 The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to good-quality rental housing in a central urban area prescribed in that paragraph that an individual acquires or newly builds on or after the date specified in Article 1, item (x) of the Supplementary Provisions. machine translation, not official **第十一項** 個人が平成十八年三月三十一日以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特定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-4181-10/art-83/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/par-11 With regard to specified 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 on or before March 31, 2006, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. machine translation, not official --- ## Cites - suppl-4181-10/art-83/par-1: この条 → 租税特別措置法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4181-10/art-83 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83 - suppl-4181-10/art-83/par-10: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 ## Cited by 3 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-4181-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - 租税特別措置法 附則第八十三条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-83/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-20261007T211206-458, 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