# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（個人の減価償却に関する経過措置） — address `suppl-4211-13/art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27 - 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. --- ### 第二十七条（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-4211-13/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27 **第一項** 新租税特別措置法第十一条第一項の規定は、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。）をする同項に規定する特定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-4211-13/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, 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 that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第十一条の二第一項（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をする同項に規定する地震防災対策用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の二第一項に規定する地震防災対策用資産については、なお従前の例による。 suppl-4211-13/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-2 The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第十一条の三第一項の規定は、個人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する事業革新設備について適用し、個人が同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事業革新設備については、なお従前の例による。 suppl-4211-13/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-3 The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that an individual acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before that date. machine translation, not official **第四項** 新租税特別措置法第十一条の三第二項から第五項までの規定は、個人が附則第一条第二号に定める日以後に取得等をする新租税特別措置法第十一条の三第二項に規定する資源需給構造変化対応設備等について適用する。 suppl-4211-13/art-27/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-4 The provisions of Article 11-3, paragraphs (2) through (5) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (ii) of the Supplementary Provisions. machine translation, not official **第五項** 新租税特別措置法第十一条の七の規定は、個人が附則第一条第三号に定める日以後に取得又は製作をする新租税特別措置法第十一条の七第一項に規定する新用途米穀加工品等製造設備について適用する。 suppl-4211-13/art-27/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-5 The provisions of Article 11-7 of the New Act on Special Measures Concerning Taxation apply to equipment for manufacturing new-use processed rice products, etc. prescribed in Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or manufactures on or after the date specified in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official **第六項** 個人が、旧租税特別措置法第十二条第一項の表の第一号ニに掲げる地区（水源地域対策特別措置法（昭和四十八年法律第百十八号）第三条第一項の規定により、施行日前に水源地域として指定された地区に限る。）内において施行日から平成二十四年三月三十一日までの間に取得等をする旧租税特別措置法第十二条第一項に規定する工業用機械等については、同項（同項の表の第一号ニに係る部分に限る。）の規定は、なおその効力を有する。 suppl-4211-13/art-27/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-6 With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual makes an acquisition, etc. of during the period from the Effective Date to March 31, 2012 within a district listed in item (i), (d) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a district designated as a water resources area before the Effective Date pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas (Act No. 118 of 1973)), the provisions of that paragraph (limited to the part concerning item (i), (d) of the table in that paragraph) remain in force. machine translation, not official **第七項** 新租税特別措置法第十二条第一項（同項の表の第一号ニに係る部分に限る。）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-4211-13/art-27/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-7 The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (d) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date. machine translation, not official **第八項** 新租税特別措置法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、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十二条の二第一項に規定する医療用機器等については、なお従前の例による。 suppl-4211-13/art-27/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-8 The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, 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 **第九項** 新租税特別措置法第十四条（第二項に係る部分に限る。）の規定は、個人が附則第一条第四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高齢者向け優良賃貸住宅について適用する。 suppl-4211-13/art-27/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-9 The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly constructs on or after the date specified in Article 1, item (iv) of the Supplementary Provisions. machine translation, not official **第十項** 個人が附則第一条第四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第二項に規定する高齢者向け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-4211-13/art-27/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-10 With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that paragraph) remain in force. machine translation, not official **第十一項** 新租税特別措置法第十四条の二（第二項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又は新築をする同条第一項に規定する特定再開発建築物等について適用する。 suppl-4211-13/art-27/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-11 The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (i)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date. machine translation, not official **第十二項** 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（第二項第一号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4211-13/art-27/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-12 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 constructed before the Effective Date, the provisions of that Article (limited to the part concerning paragraph (2), item (i)) remain in force. machine translation, not official --- ## Cites - suppl-4211-13/art-27/par-1: この条 → 租税特別措置法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4211-13/art-27 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27 - suppl-4211-13/art-27/par-3: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4211-13/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-2 - suppl-4211-13/art-27/par-4: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4211-13/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-2 - suppl-4211-13/art-27/par-5: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4211-13/art-1/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-3 - suppl-4211-13/art-27/par-6: 水源地域対策特別措置法（昭和四十八年法律第百十八号）第三条第一項 → e-Gov law 348AC0000000118, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - suppl-4211-13/art-27/par-9: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4211-13/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-4 - suppl-4211-13/art-27/par-10: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4211-13/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-4 ## 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-4211-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-3 - 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-4 - 租税特別措置法 附則第二十七条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/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-20261007T211206-490, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-491, 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