# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（法人の減価償却に関する経過措置） — address `suppl-4221-6/art-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79 - 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. --- ### 第七十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-4221-6/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79 **第一項** 法人が施行日前に取得等（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。）をした旧租税特別措置法第四十四条第一項の表の第二号の第三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-4221-6/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-1 With regard to depreciable assets listed in the third column of item (ii) of the table in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の四第一項に規定する特定電気通信設備等については、なお従前の例による。 suppl-4221-6/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-2 With regard to specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する資源再生化設備等については、なお従前の例による。 suppl-4221-6/art-79/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-3 With regard to resource recycling equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置法第四十六条の二第三項第三号の規定は、法人の平成二十二年七月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-4221-6/art-79/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-4 The provisions of Article 46-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after July 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date. machine translation, not official **第五項** 法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四十七条第一項に規定する中心市街地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。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第五項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十八条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。 suppl-4221-6/art-79/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-5 With regard to good-quality rental housing in a central urban area prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (5) of the Supplementary Provisions of that Act". machine translation, not official **第六項** 平成二十二年十月一日以後に合併、分割、現物出資又は現物分配が行われる場合における前項及び同項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十七条の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「適格事後設立」とあるのは「適格現物分配（以下この項において「適格合併等」という。）」と、「適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）」とあるのは「適格合併等」と、「又は現物出資法人」とあるのは「、現物出資法人又は現物分配法人」と、「又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日」とあるのは「にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。」と、」と、「とあるのは、」とあるのは「とあるのは」とする。 suppl-4221-6/art-79/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-6 With regard to the application of the provisions of the preceding paragraph and of Article 47 of the Former Act on Special Measures Concerning Taxation which remains in force pursuant to the provisions of that paragraph in the case where a merger, company split, capital contribution in kind or distribution in kind is carried out on or after October 1, 2010, the phrase "in paragraph (2) of that Article" in that paragraph is deemed to be replaced with "in paragraph (2) of that Article, the phrase 'qualified post-formation acquisition of assets' is deemed to be replaced with 'qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)', the phrase 'qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph)' with 'qualified merger, etc.', the phrase 'or a corporation making a capital contribution in kind' with ', a corporation making a capital contribution in kind or a corporation making a distribution in kind', and the phrase 'or a qualified company split by split-off, the day before the date of the qualified merger or qualified company split by split-off' with ', the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution.', and", and the phrase "とあるのは、" (is deemed to be replaced with, followed by a comma) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, without a comma). machine translation, not official **第七項** 新租税特別措置法第四十七条第一項の規定は、法人が施行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し、法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四十七条第三項に規定する高齢者向け優良賃貸住宅については、なお従前の例による。 suppl-4221-6/art-79/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-7 The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date. machine translation, not official **第八項** 新租税特別措置法第四十七条第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受け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-4221-6/art-79/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-8 The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010. machine translation, not official **第九項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十七条第四項に規定する適格分割又は適格事後設立により移転を受けた同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。この場合において、同項中「第六十八条の三十四第三項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第九項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十八条の規定による改正前の租税特別措置法第六十八条の三十四第三項」とする。 suppl-4221-6/art-79/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-9 With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-34, paragraph (3)" in that paragraph is deemed to be replaced with "Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (9) of the Supplementary Provisions of that Act". machine translation, not official **第十項** 新租税特別措置法第四十七条の二第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受け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-4221-6/art-79/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-10 The provisions of Article 47-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010. machine translation, not official **第十一項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十七条の二第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特定再開発建築物等については、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。この場合において、同項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十一項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十八条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。 suppl-4221-6/art-79/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-11 With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (11) of the Supplementary Provisions of that Act". machine translation, not official **第十二項** 新租税特別措置法第四十八条第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する倉庫用建物等について適用する。 suppl-4221-6/art-79/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-12 The provisions of Article 48, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010. machine translation, not official **第十三項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十八条第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する倉庫用建物等については、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。この場合において、同項中「第六十八条の三十六第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十三項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十八条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。 suppl-4221-6/art-79/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-13 With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-36, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (13) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4221-6/art-79/par-1: この条 → 租税特別措置法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-4221-6/art-79 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79 - suppl-4221-6/art-79/par-5: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第五項 → 租税特別措置法 附則第百十二条第五項 (Supplementary Provisions, Article 112, paragraph (5)), suppl-4221-6/art-112/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-5 - suppl-4221-6/art-79/par-6: 前項 → 租税特別措置法 附則第七十九条第五項 (Supplementary Provisions, Article 79, paragraph (5)), suppl-4221-6/art-79/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-5 - suppl-4221-6/art-79/par-9: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第九項 → 租税特別措置法 附則第百十二条第九項 (Supplementary Provisions, Article 112, paragraph (9)), suppl-4221-6/art-112/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-9 - suppl-4221-6/art-79/par-11: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十一項 → 租税特別措置法 附則第百十二条第十一項 (Supplementary Provisions, Article 112, paragraph (11)), suppl-4221-6/art-112/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-11 - suppl-4221-6/art-79/par-13: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十三項 → 租税特別措置法 附則第百十二条第十三項 (Supplementary Provisions, Article 112, paragraph (13)), suppl-4221-6/art-112/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-13 ## Cited by 7 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-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-2 - 租税特別措置法 附則第七十九条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-1 - 租税特別措置法 附則第七十九条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-6 - 租税特別措置法 附則第百十二条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-5 - 租税特別措置法 附則第百十二条第九項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-9 - 租税特別措置法 附則第百十二条第十一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-11 - 租税特別措置法 附則第百十二条第十三項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-112/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-13 --- ## 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-20261007T211206-506, 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