# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条 (Supplementary Provisions, Article 91) - 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: 第九十一条 (Supplementary Provisions, Article 91)（生産性向上設備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-4281-15/art-91` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91 - 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. --- ### 第九十一条（生産性向上設備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 Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired caption: machine translation, not official suppl-4281-15/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91 **第一項** 法人が施行日前に取得等（旧租税特別措置法第四十二条の十二の五第一項に規定する取得等をいう。以下この項において同じ。）をした同条第二項又は第八項に規定する特定生産性向上設備等及び法人が平成二十九年四月一日前に取得等をした同条第一項又は第七項に規定する特定生産性向上設備等については、なお従前の例による。 suppl-4281-15/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91/par-1 With regard to specified productivity-improving equipment, etc. prescribed in Article 42-12-5, paragraph (2) or (8) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. (meaning an acquisition, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) before the Effective Date, and specified productivity-improving equipment, etc. prescribed in paragraph (1) or (7) of that Article for which a corporation made an acquisition, etc. before April 1, 2017, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が施行日前に開始した事業年度において旧租税特別措置法第四十二条の十二の五第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、なお従前の例による。 suppl-4281-15/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91/par-2 With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a corporation set aside pursuant to the provisions of Article 42-12-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-91/par-1: この項 → 租税特別措置法 附則第九十一条第一項 (Supplementary Provisions, Article 91, paragraph (1)), suppl-4281-15/art-91/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91/par-1 ## Cited by 2 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六号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-6/sub-1 - 租税特別措置法 附則第九十一条第一項（生産性向上設備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-4281-15/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91/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-20261007T211206-574, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07