# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（エネルギー需給構造改革推進設備を取得した場合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-4231-114/art-45` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45 - 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. --- ### 第四十五条（エネルギー需給構造改革推進設備を取得した場合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 Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired caption: machine translation, not official suppl-4231-114/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45 **第一項** 個人が平成二十四年四月一日前に取得又は製作若しくは建設をした第十九条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二の二第一項に規定するエネルギー需給構造改革推進設備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、同条第四項中「次条第三項」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の二の二第三項」と、同条第十二項中「租税特別措置法第十条の二の二第三項」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五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十九条の規定による改正前の租税特別措置法第十条の二の二第三項」とする。 suppl-4231-114/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45/par-1 With regard to income tax in the case where an individual has provided equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the individual acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the phrase "paragraph (3) of the following Article" in paragraph (4) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)", and the phrase "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (12) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4231-114/art-45/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4231-114/art-45/par-1: 済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4231-114/art-45 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45 ## 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三号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第四十五条第一項（エネルギー需給構造改革推進設備を取得した場合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-4231-114/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45/par-1 - 租税特別措置法 附則第四十六条第一項（エネルギー環境負荷低減推進設備等を取得した場合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-4231-114/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-46/par-1 - 租税特別措置法 附則第四十八条第一項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-48/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-20261007T211206-523, 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