# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十三条 (Supplementary Provisions, Article 53) - 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: 第五十三条 (Supplementary Provisions, Article 53)（法人の減価償却に関する経過措置） — address `suppl-4231-82/art-53` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53 - 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. --- ### 第五十三条（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-4231-82/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53 **第一項** 新租税特別措置法第四十三条第一項の規定は、法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、法人が施行日前に取得等をした旧租税特別措置法第四十三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-4231-82/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-1 The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。 suppl-4231-82/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-2 The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. 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-4231-82/art-53/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-3 The provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する共同利用施設について適用し、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共同利用施設については、なお従前の例による。 suppl-4231-82/art-53/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-4 The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第四十四条の五の規定は、法人が附則第一条第十二号に定める日以後に取得等をする新租税特別措置法第四十四条の五第一項に規定する特定高度通信設備について適用する。 suppl-4231-82/art-53/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-5 The provisions of Article 44-5 of the New Act on Special Measures Concerning Taxation apply to specified advanced telecommunications equipment prescribed in Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions. machine translation, not official **第六項** 新租税特別措置法第四十五条の二第一項の規定は、法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、法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四十五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-4231-82/art-53/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-6 The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第七項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第二項に規定する特定増改築施設については、なお従前の例による。 suppl-4231-82/art-53/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-7 The provisions then in force continue to govern specified extension or renovation facilities prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date. machine translation, not official **第八項** 法人が施行日前に取得又は建設をした旧租税特別措置法第四十五条の二第三項に規定する建替え病院用等建物については、なお従前の例による。 suppl-4231-82/art-53/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-8 The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in Article 45-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date. machine translation, not official **第九項** 新租税特別措置法第四十六条の二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行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-4231-82/art-53/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-9 The provisions of Article 46-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. machine translation, not official **第十項** 法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四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。 suppl-4231-82/art-53/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-10 The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第十一項** 法人が施行日前に取得等をした旧租税特別措置法第四十六条の四第一項に規定する事業所内託児施設等については、同条の規定は、なおその効力を有する。 suppl-4231-82/art-53/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-11 With regard to in-house childcare facilities, etc. prescribed in Article 46-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force. machine translation, not official **第十二項** 新租税特別措置法第四十七条の規定は、法人が附則第一条第九号に定める日以後に取得又は新築をする新租税特別措置法第四十七条第一項に規定するサービス付き高齢者向け賃貸住宅について適用する。 suppl-4231-82/art-53/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-12 The provisions of Article 47 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions. machine translation, not official **第十三項** 法人が附則第一条第九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四十七条第一項に規定する高齢者向け優良賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備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八十二号）附則第六十八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十七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-4231-82/art-53/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-13 With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of that Article 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 the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to Article 68, paragraph (13) of the Supplementary Provisions of that Act". machine translation, not official **第十四項** 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の二第三項第三号に掲げる建築物については、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。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備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八十二号）附則第六十八条第十四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十七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-4231-82/art-53/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-14 With regard to buildings listed in Article 47-2, paragraph (3), item (iii) 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 item) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to Article 68, paragraph (14) of the Supplementary Provisions of that Act". machine translation, not official **第十五項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項に規定する植林費については、なお従前の例による。 suppl-4231-82/art-53/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-15 The provisions then in force continue to govern planting expenses prescribed in Article 52, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation disbursed before the Effective Date. machine translation, not official --- ## Cites - suppl-4231-82/art-53/par-1: この条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4231-82/art-53 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53 - suppl-4231-82/art-53/par-5: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4231-82/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-12 - suppl-4231-82/art-53/par-12: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4231-82/art-1/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-9 - suppl-4231-82/art-53/par-13: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4231-82/art-1/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-9 - suppl-4231-82/art-53/par-13: 済状況及び雇用情勢に対応して税制の整備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八十二号）附則第六十八条第十三項 → 租税特別措置法 附則第六十八条第十三項 (Supplementary Provisions, Article 68, paragraph (13)), suppl-4231-82/art-68/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-13 - suppl-4231-82/art-53/par-14: 済状況及び雇用情勢に対応して税制の整備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八十二号）附則第六十八条第十四項 → 租税特別措置法 附則第六十八条第十四項 (Supplementary Provisions, Article 68, paragraph (14)), suppl-4231-82/art-68/par-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-14 ## Cited by 5 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九号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-9 - 租税特別措置法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-12 - 租税特別措置法 附則第五十三条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-1 - 租税特別措置法 附則第六十八条第十三項（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-4231-82/art-68/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-13 - 租税特別措置法 附則第六十八条第十四項（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-4231-82/art-68/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-14 --- ## 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-20261007T211206-518, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-519, 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