# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（法人の減価償却に関する経過措置） — address `suppl-4241-16/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24 - 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. --- ### 第二十四条（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-4241-16/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24 **第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）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。以下この項及び次項において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、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の表の第一号の中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-4241-16/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-1 The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation 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四十五条第一項（同項の表の第二号及び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等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。 suppl-4241-16/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-2 The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第三項** 旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。 suppl-4241-16/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-3 Areas that, out of the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply. machine translation, not official **第四項** 旧租税特別措置法第四十六条第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者である法人の有する同項に規定する機械及び装置並びに建物及びその附属設備については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」とする。 suppl-4241-16/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-4 With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation that is a designated small and medium sized enterprise prescribed in that paragraph and that obtained, before the Effective Date, the approval referred to in that paragraph for the business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)". machine translation, not official **第五項** 前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四十六条第一項に規定する機械及び装置並びに建物及びその附属設備については、新租税特別措置法第六十一条の三第四項、第六十四条第六項（同条第九項並びに新租税特別措置法第六十四条の二第十四項及び第六十五条第十項において準用する場合を含む。）、第六十五条の七第七項（同条第十項並びに新租税特別措置法第六十五条の八第十六項、第六十五条の十三第三項及び第五項並びに第六十五条の十四第十五項において準用する場合を含む。）及び第六十七条の四第十二項並びに新震災特例法第十九条第六項（同条第九項及び新震災特例法第二十条第十五項において準用する場合を含む。）の規定は、適用しない。 suppl-4241-16/art-24/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-5 With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, the provisions of Article 61-3, paragraph (4), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article, Article 64-2, paragraph (14) and Article 65, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article, Article 65-8, paragraph (16), Article 65-13, paragraphs (3) and (5) and Article 65-14, paragraph (15) of the New Act on Special Measures Concerning Taxation) and Article 67-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and Article 19, paragraph (6) of the New Earthquake Special Provisions Act (including as applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 20, paragraph (15) of the New Earthquake Special Provisions Act) do not apply. machine translation, not official **第六項** 新租税特別措置法第四十七条の二（第三項第二号に係る部分に限る。）の規定は、法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-4241-16/art-24/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-6 The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4241-16/art-24/par-1: 次項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4241-16/art-24/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-2 - suppl-4241-16/art-24/par-1: この項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4241-16/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-1 - suppl-4241-16/art-24/par-3: 新沖縄振興特別措置法第四十二条第一項 → e-Gov law 414AC0000000014, 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — not held in this collection - suppl-4241-16/art-24/par-5: 前項 → 租税特別措置法 附則第二十四条第四項 (Supplementary Provisions, Article 24, paragraph (4)), suppl-4241-16/art-24/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十四条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-1 - 租税特別措置法 附則第二十四条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-24/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-24/par-5 --- ## 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-20261007T211206-531, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-532, 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