# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Supplementary Provisions, Article 90) - 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: 第九十条 (Supplementary Provisions, Article 90)（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4191-6/art-90` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90 - 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. --- ### 第九十条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc. caption: machine translation, not official suppl-4191-6/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90 **第一項** 新租税特別措置法第四十二条の七（第一項第三号に係る部分に限る。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同号に定める器具及び備品について適用し、法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四十二条の七第一項第三号に定める器具及び備品については、なお従前の例による。 suppl-4191-6/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-1 The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第四十二条の七（同条第一項第四号に規定する大規模法人（以下この項において「新法適用大規模法人」という。）に係る部分に限る。）の規定は、新法適用大規模法人が施行日以後に取得若しくは製作又は賃借をする同号に定める機械及び装置並びに器具及び備品について適用し、旧租税特別措置法第四十二条の七第一項第四号に規定する大規模法人が施行日前に取得若しくは製作又は賃借をした同号に定める機械及び装置並びに器具及び備品については、なお従前の例による。 suppl-4191-6/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2 The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large corporation prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "large corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a large corporation subject to the new Act acquires or manufactures, or leases, on or after the Effective Date, and with regard to machinery and equipment and tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a large corporation prescribed in that item acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項に規定する新法適用大規模法人が施行日から平成二十年三月三十一日までの間に締結する契約により新租税特別措置法第四十二条の七第三項に規定する賃借をする場合の同項の規定の適用については、同項中「特定中小企業者等が」とあるのは「特定中小企業者等（第一項第四号に掲げる法人にあつては、同号に規定する大規模法人を除く。）が」と、「金額（第一項第四号に規定する大規模法人が賃借をした同号に定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額）」とあるのは「金額」とする。 suppl-4191-6/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-3 With regard to the application of the provisions of Article 42-7, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large corporation subject to the new Act prescribed in the preceding paragraph leases assets as prescribed in that paragraph under a contract that it concludes during the period from the Effective Date to March 31, 2008, the phrase "a specified small and medium sized enterprise, etc." in that paragraph is deemed to be replaced with "a specified small and medium sized enterprise, etc. (for a corporation listed in paragraph (1), item (iv), excluding a large corporation prescribed in that item)", and the phrase "amount (for assets specified in paragraph (1), item (iv) that a large corporation prescribed in that item has leased, the amount calculated by multiplying the calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount". machine translation, not official **第四項** 法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四十二条の七第一項第五号及び第八号に定める機械及び装置については、なお従前の例による。 suppl-4191-6/art-90/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-4 With regard to machinery and equipment specified in Article 42-7, paragraph (1), items (v) and (viii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新租税特別措置法第四十二条の七（第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。 suppl-4191-6/art-90/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-5 The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that a corporation acquires or manufactures, or leases, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions. machine translation, not official **第六項** 新租税特別措置法第四十二条の七（第六項に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-90/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-6 The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4191-6/art-90/par-2: この項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4191-6/art-90/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2 - suppl-4191-6/art-90/par-3: 前項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4191-6/art-90/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2 - suppl-4191-6/art-90/par-5: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4191-6/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11 ## 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六号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11 - 租税特別措置法 附則第九十条第二項（事業基盤強化設備を取得した場合等の特別償却又は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-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2 - 租税特別措置法 附則第九十条第三項（事業基盤強化設備を取得した場合等の特別償却又は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-4191-6/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-3 --- ## 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-20261007T211206-474, 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