# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（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） — address `suppl-4241-16/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5 - 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. --- ### 第五条（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） — Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired caption: machine translation, not official suppl-4241-16/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5 **第一項** 新租税特別措置法第十条の二の二（第一項第一号に係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー環境負荷低減推進設備等について適用し、個人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。 suppl-4241-16/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-1 The provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 10-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before that date. machine translation, not official **第二項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第一項の認定を受けた個人の附則第一条第十号に定める日から平成二十四年六月三十日までの間における新租税特別措置法第十条の二の二の規定の適用については、同条第一項中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「（平成二十三年法律第百八号）第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。 suppl-4241-16/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-2 With regard to the application of the provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to an individual who has obtained the certification referred to in Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities (Act No. 108 of 2011) come into effect", and the phrase "(Act No. 108 of 2011) that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph". machine translation, not official **第三項** 電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項の規定による認定を受けたものとみなされる前項に規定する認定に係る同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第十条の二の二第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）の規定を適用する。 suppl-4241-16/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-3 Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, are deemed to fall under the category of certified power generation facilities prescribed in Article 10-2-2, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) apply. machine translation, not official --- ## Cites - suppl-4241-16/art-5/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4241-16/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-10 - suppl-4241-16/art-5/par-2: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4241-16/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-10 - suppl-4241-16/art-5/par-3: 前項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4241-16/art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-2 ## Cited by 3 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イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-2/sub-1 - 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-10 - 租税特別措置法 附則第五条第三項（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-4241-16/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-3 --- ## 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-20261007T211206-529, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-530, 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