# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4261-10/art-79` - 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-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79 - 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. --- ### 第七十九条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc. caption: machine translation, not official suppl-4261-10/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79 **第一項** 新租税特別措置法第四十二条の六（特定生産性向上設備等（同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この項において同じ。）に係る部分に限る。）の規定は、産業競争力強化法（平成二十五年法律第九十八号）の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受ける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する。 suppl-4261-10/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79/par-1 The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this paragraph)) apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc. machine translation, not official **第二項** 施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三章第一節の二から第八節までの規定の適用については、新租税特別措置法第四十二条の六第五項中「第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号」とあるのは「第七十二条第一項第一号」と、「同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項」とあるのは「同項」とする。 suppl-4261-10/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79/par-2 With regard to the application of the provisions of Chapter III, Sections 1-2 through 8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i)" in Article 42-6, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 72, paragraph (1), item (i)", and the phrase "Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act" is deemed to be replaced with "that paragraph". machine translation, not official --- ## Cites - suppl-4261-10/art-79/par-1: この項 → 租税特別措置法 附則第七十九条第一項 (Supplementary Provisions, Article 79, paragraph (1)), suppl-4261-10/art-79/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七十九条第一項（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-79/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-20261007T211206-552, 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