# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十四条 (Supplementary Provisions, Article 94) - 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: 第九十四条 (Supplementary Provisions, Article 94)（法人の減価償却に関する経過措置） — address `suppl-4301-7/art-94` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94 - 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. --- ### 第九十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-4301-7/art-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94 **第一項** 新租税特別措置法第四十三条第一項（同項の表の第四号に係る部分に限る。）の規定は、法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。第三項において同じ。）をする同号の中欄に掲げる減価償却資産について適用する。 suppl-4301-7/art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-1 The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation carries out an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十三条の二第二項の規定は、法人が施行日以後に取得又は建設をする同項に規定する技術基準適合施設について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の二第二項に規定する技術基準適合施設については、なお従前の例による。 suppl-4301-7/art-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-2 The provisions of Article 43-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards prescribed in Article 43-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第四十四条の五第一項の規定は、法人が施行日以後に取得等をする同項に規定する情報流通円滑化設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する特定電気通信設備については、なお従前の例による。 suppl-4301-7/art-94/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-3 The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for facilitating the distribution of information prescribed in that paragraph for which a corporation carries out an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 施行日前に旧租税特別措置法第四十六条の二第一項に規定する基準適合認定又は特例基準適合認定を受けた法人の施行日以後に終了する同項に規定する適用事業年度又は特例認定適用事業年度終了の日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。 suppl-4301-7/art-94/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-4 With regard to assets for measures to support the development of the next generation prescribed in Article 46-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable business year or special certification applicable business year prescribed in that paragraph that ends on or after the Effective Date, by a corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. machine translation, not official --- ## Cites - suppl-4301-7/art-94/par-1: 新租税特別措置法第四十三条第一項 → 租税特別措置法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 - suppl-4301-7/art-94/par-1: 第三項 → 租税特別措置法 附則第九十四条第三項 (Supplementary Provisions, Article 94, paragraph (3)), suppl-4301-7/art-94/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-3 - suppl-4301-7/art-94/par-3: 新租税特別措置法第四十四条の五第一項 → 租税特別措置法 第四十四条の五第一項 (Article 44-5, paragraph (1)), art-44-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第九十四条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/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-20261007T211206-597, 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