# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十二条 (Supplementary Provisions, Article 62) - 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: 第六十二条 (Supplementary Provisions, Article 62)（国内の設備投資額が増加した場合の機械等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-4271-9/art-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-62 - 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. --- ### 第六十二条（国内の設備投資額が増加した場合の機械等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 of Machinery, etc. or the Special Income Tax Credit Where the Amount of Domestic Capital Investment Has Increased caption: machine translation, not official suppl-4271-9/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-62 **第一項** 個人が平成二十七年以前の各年において旧租税特別措置法第十条の五の二第一項に規定する取得等をした同項に規定する生産等資産については、なお従前の例による。 suppl-4271-9/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-62/par-1 The provisions then in force continue to govern assets for production, etc. prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph in any year up to and including 2015. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第四号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-2 --- ## 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-20261007T211206-562, 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