# 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)（個人の減価償却に関する経過措置） — address `suppl-4261-10/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-4261-10/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/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（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-4261-10/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53 **第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第十一条の二第一項に規定する集積産業用資産については、なお従前の例による。 suppl-4261-10/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-1 With regard to industrial cluster assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第十二条第一項（同項の表の第二号から第四号までに係る部分に限る。）の規定は、個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、個人が施行日前に取得等をした旧租税特別措置法第十二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-4261-10/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-2 The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号。以下「沖縄振興特別措置法一部改正法」という。）による改正後の沖縄振興特別措置法（平成十四年法律第十四号。以下「新沖縄振興特別措置法」という。）第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第十二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、同項（同号に係る部分に限る。）の規定を適用する。 suppl-4261-10/art-53/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-3 During the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as amended by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014; hereinafter referred to as the "Okinawa Promotion Act Partial Amendment Act") (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa") has been submitted pursuant to the provisions of paragraph (5) of that Article, the day preceding the day on which it was submitted), the districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph (limited to the part concerning that item) apply. machine translation, not official **第四項** 新租税特別措置法第十二条（第三項の表の第三号に係る部分に限る。）の規定は、個人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。 suppl-4261-10/art-53/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-4 The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (3) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date. machine translation, not official **第五項** 個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第二号（同号の上欄に規定する政令で定める区域に係る部分に限る。）に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4261-10/art-53/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-5 With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the area specified by Cabinet Order prescribed in the left-hand column of that item)) remain in force. machine translation, not official **第六項** 新租税特別措置法第十三条の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。 suppl-4261-10/art-53/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-6 The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern. machine translation, not official **第七項** 新租税特別措置法第十四条の二（第二項第二号（同号に規定する区域計画に係る部分に限る。）に係る部分に限る。）の規定は、個人が附則第一条第十七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十四条の二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-4261-10/art-53/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-7 The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii) of that Article (limited to the part concerning the area plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions. machine translation, not official **第八項** 新租税特別措置法第十四条の二（第二項第三号に係る部分に限る。）の規定は、個人が附則第一条第十六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十四条の二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-4261-10/art-53/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-8 The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4261-10/art-53/par-1: 次項 → 租税特別措置法 附則第五十三条第二項 (Supplementary Provisions, Article 53, paragraph (2)), suppl-4261-10/art-53/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-2 - suppl-4261-10/art-53/par-3: 沖縄振興特別措置法（平成十四年法律第十四号。以下「新沖縄振興特別措置法」という。）第四十一条第五項 → e-Gov law 414AC0000000014, 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — not held in this collection - suppl-4261-10/art-53/par-3: 同条第一項 → e-Gov law 414AC0000000014, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection - suppl-4261-10/art-53/par-7: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4261-10/art-1/par-1/item-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17 - suppl-4261-10/art-53/par-8: 附則第一条第十六号 → 租税特別措置法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4261-10/art-1/par-1/item-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-16 ## 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二号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/sub-2 - 租税特別措置法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-16 - 租税特別措置法 附則第一条第一項第十七号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-1 - 租税特別措置法 附則第五十三条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/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-20261007T211206-549, 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