# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（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-4251-5/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35 - 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. --- ### 第三十五条（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 Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired caption: machine translation, not official suppl-4251-5/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35 **第一項** 新租税特別措置法第十条の二の二（第六項、第七項及び第九項を除き、第一項第一号イに係る部分に限る。）の規定は、個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。）をする同号イに掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十条の二の二第一項第一号イ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-4251-5/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-1 The provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (6), (7) and (9), and limited to the part concerning paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph that an individual makes an acquisition, etc. of (meaning 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 depreciable assets listed in Article 10-2-2, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第二項** 個人が施行日前に取得等をした旧租税特別措置法第十条の二の二第一項第二号イ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-4251-5/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-2 The provisions then in force continue to govern depreciable assets listed in Article 10-2-2, paragraph (1), item (ii), (a) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第十条の二の二第六項及び第七項の規定は、個人が施行日以後に取得等をする同条第六項に規定する特定エネルギー環境負荷低減推進設備等について適用する。 suppl-4251-5/art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-3 The provisions of Article 10-2-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that an individual makes an acquisition, etc. of on or after the Effective Date. machine translation, not official **第四項** 新租税特別措置法第十条の二の二第九項の規定は、個人が施行日以後に取得等をする同条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適用する。 suppl-4251-5/art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/par-4 The provisions of Article 10-2-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that an individual makes an acquisition, etc. of on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4251-5/art-35/par-1: この条 → 租税特別措置法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4251-5/art-35 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十五条第一項（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-4251-5/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-35/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-20261007T211206-538, 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