# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十八条 (Supplementary Provisions, Article 118) - 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: 第百十八条 (Supplementary Provisions, Article 118)（第十六条の規定による改正に伴う減価償却に関する経過措置） — address `suppl-5021-8/art-118` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118 - 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. --- ### 第百十八条（第十六条の規定による改正に伴う減価償却に関する経過措置） — Transitional Measures Concerning Depreciation, Accompanying the Amendment by Article 16 caption: machine translation, not official suppl-5021-8/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118 **第一項** 租税特別措置法第四十五条第四項の規定の適用については、法人が同項に規定する適格合併等により四年旧措置法第六十八条の二十七第三項の規定の適用を受けている同項に規定する産業振興機械等の移転を受けた場合には、当該産業振興機械等は、租税特別措置法第四十五条第三項の規定の適用を受けている同項に規定する産業振興機械等とみなす。この場合において、四年旧措置法第六十八条の二十七第三項に規定する供用期間を租税特別措置法第四十五条第四項の供用期間とみなす。 suppl-5021-8/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-1 With regard to the application of the provisions of Article 45, paragraph (4) of the Act on Special Measures Concerning Taxation, where a corporation has received, through a qualified merger, etc. prescribed in that paragraph, a transfer of industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that industrial promotion machinery, etc. is deemed to be industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-27, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 45, paragraph (4) of the Act on Special Measures Concerning Taxation. machine translation, not official **第二項** 租税特別措置法第四十六条第二項の規定の適用については、法人が同項の適格合併、適格分割、適格現物出資又は適格現物分配により四年旧措置法第六十八条の三十三第一項の規定の適用を受けている同項に規定する事業再編促進機械等の移転を受けた場合には、当該事業再編促進機械等は、租税特別措置法第四十六条第一項の規定の適用を受けている同項に規定する事業再編促進機械等とみなす。この場合において、四年旧措置法第六十八条の三十三第一項に規定する供用期間を租税特別措置法第四十六条第二項の供用期間とみなす。 suppl-5021-8/art-118/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-2 With regard to the application of the provisions of Article 46, paragraph (2) of the Act on Special Measures Concerning Taxation, where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution referred to in that paragraph, a transfer of machinery, etc. for promoting business restructuring prescribed in Article 68-33, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that machinery, etc. for promoting business restructuring is deemed to be machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-33, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 46, paragraph (2) of the Act on Special Measures Concerning Taxation. machine translation, not official **第三項** 四年新措置法第四十七条第二項の規定の適用については、法人が同項に規定する適格合併等により四年旧措置法第六十八条の三十五第一項の規定の適用を受けている同項に規定する特定都市再生建築物の移転を受けた場合には、当該特定都市再生建築物は、四年新措置法第四十七条第一項の規定の適用を受けている同項に規定する特定都市再生建築物とみなす。この場合において、四年旧措置法第六十八条の三十五第一項に規定する供用期間を四年新措置法第四十七条第二項の供用期間とみなす。 suppl-5021-8/art-118/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-3 With regard to the application of the provisions of Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a corporation has received, through a qualified merger, etc. prescribed in that paragraph, a transfer of a specified urban renaissance building prescribed in Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that specified urban renaissance building is deemed to be a specified urban renaissance building prescribed in Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official **第四項** 四年新措置法第四十八条第二項の規定の適用については、法人が同項の適格合併、適格分割、適格現物出資又は適格現物分配により四年旧措置法第六十八条の三十六第一項の規定の適用を受けている同項に規定する倉庫用建物等の移転を受けた場合には、当該倉庫用建物等は、四年新措置法第四十八条第一項の規定の適用を受けている同項に規定する倉庫用建物等とみなす。この場合において、四年旧措置法第六十八条の三十六第一項に規定する供用期間を四年新措置法第四十八条第二項の供用期間とみなす。 suppl-5021-8/art-118/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-4 With regard to the application of the provisions of Article 48, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution referred to in that paragraph, a transfer of a warehouse building, etc. prescribed in Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes to which the provisions of that paragraph are being applied, that warehouse building, etc. is deemed to be a warehouse building, etc. prescribed in Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the period of use referred to in Article 48, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official **第五項** 四年新措置法第五十二条の二の規定の適用については、同条第一項、第二項及び第五項に規定する特別償却に関する規定には、四年旧措置法第六十八条の十一第一項、第六十八条の十四第一項、第六十八条の十四の二第一項、第六十八条の十四の三第一項、第六十八条の十五第一項、第六十八条の十五の五第一項、第六十八条の十五の六の二第一項、第六十八条の十五の七第一項から第三項まで、第六十八条の十六から第六十八条の二十まで、第六十八条の二十四、第六十八条の二十七、第六十八条の二十九、第六十八条の三十一、第六十八条の三十三、第六十八条の三十五若しくは第六十八条の三十六の規定又は減価償却資産（四年新措置法第二条第二項第二十四号に規定する減価償却資産をいう。第七項及び第十八項において同じ。）に関する特例を定めている規定として政令で定める規定を含むものとする。 suppl-5021-8/art-118/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-5 With regard to the application of the provisions of Article 52-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions on special depreciation prescribed in paragraphs (1), (2), and (5) of that Article are to include the provisions of Article 68-11, paragraph (1), Article 68-14, paragraph (1), Article 68-14-2, paragraph (1), Article 68-14-3, paragraph (1), Article 68-15, paragraph (1), Article 68-15-5, paragraph (1), Article 68-15-6-2, paragraph (1), Article 68-15-7, paragraphs (1) through (3), Articles 68-16 through 68-20, Article 68-24, Article 68-27, Article 68-29, Article 68-31, Article 68-33, Article 68-35, or Article 68-36 of the Act on Special Measures Concerning Taxation Before the 2022 Changes, or the provisions specified by Cabinet Order as provisions prescribing special provisions on depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (2), item (xxiv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies in paragraphs (7) and (18)). machine translation, not official **第六項** 四年新措置法第五十二条の二第二項の規定の適用については、同項に規定する開始の日前一年以内に開始した各事業年度以後の連結事業年度について同条第一項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。 suppl-5021-8/art-118/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-6 With regard to the application of the provisions of Article 52-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years on or after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in paragraph (1) of that Article or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns. machine translation, not official **第七項** 四年新措置法第五十二条の二第二項の規定の適用については、同項に規定する所得の金額の計算上損金の額に算入された金額には連結所得の金額の計算上損金の額に算入された金額を含むものとし、同項後段に規定する減価償却資産には四年旧措置法第六十八条の十八の規定の適用を受けた減価償却資産を含むものとする。 suppl-5021-8/art-118/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-7 With regard to the application of the provisions of Article 52-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses in calculating the amount of income prescribed in that paragraph is to include the amount included in deductible expenses in calculating the amount of consolidated income, and the depreciable assets prescribed in the second sentence of that paragraph are to include depreciable assets to which the provisions of Article 68-18 of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied. machine translation, not official **第八項** 四年新措置法第五十二条の二第三項の規定の適用については、同項に規定する直前の事業年度までの各連結事業年度の連結確定申告書に同項に規定する明細書の添付があった場合には、確定申告書に同項に規定する明細書の添付があったものとみなす。 suppl-5021-8/art-118/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-8 With regard to the application of the provisions of Article 52-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the written statement prescribed in that paragraph was attached to the consolidated tax return for each consolidated business year up to the immediately preceding business year prescribed in that paragraph, the written statement prescribed in that paragraph is deemed to have been attached to the final return. machine translation, not official **第九項** 四年新措置法第五十二条の二第五項の規定の適用については、旧法人税法第八十一条の三第一項の規定により同項に規定する個別損金額を計算する場合における旧法人税法第三十一条第二項又は第三十二条第二項に規定する期中損金経理額のうち損金の額に算入された金額は、四年新措置法第五十二条の二第五項に規定する損金の額に算入された金額とみなす。 suppl-5021-8/art-118/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-9 With regard to the application of the provisions of Article 52-2, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses, out of the amount entered through accounting as an expense or loss during the period prescribed in Article 31, paragraph (2) or Article 32, paragraph (2) of the Former Corporation Tax Act in the case where the individual deductible expense amount prescribed in Article 81-3, paragraph (1) of the Former Corporation Tax Act is calculated pursuant to the provisions of that paragraph, is deemed to be the amount included in deductible expenses prescribed in Article 52-2, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official **第十項** 四年新措置法第五十二条の三第二項の規定の適用については、同項に規定する満たない場合には四年旧措置法第六十八条の四十一第一項の規定により損金の額に算入された金額が同項に規定する特別償却限度額に満たない場合を含むものとし、四年新措置法第五十二条の三第二項に規定する満たない金額には当該満たない場合におけるその満たない金額を含むものとし、同項に規定する算入済金額には四年旧措置法第六十八条の四十一第二項の規定により既に損金の額に算入された金額を含むものとする。 suppl-5021-8/art-118/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-10 With regard to the application of the provisions of Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the case where it falls short prescribed in that paragraph is to include the case where the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes falls short of the special depreciation limit prescribed in that paragraph, the shortfall prescribed in Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the shortfall in that case, and the amount already included in deductible expenses prescribed in that paragraph is to include the amount already included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第十一項** 四年新措置法第五十二条の三第二項の規定の適用については、四年旧措置法第六十八条の四十一第一項の規定の適用を受けた連結事業年度は四年新措置法第五十二条の三第一項の規定の適用を受けた事業年度とみなし、同条第二項に規定する翌日以後一年以内に終了する各事業年度前の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には青色申告書の提出をしていたものとみなす。 suppl-5021-8/art-118/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-11 With regard to the application of the provisions of Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a consolidated business year in which the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be a business year in which the provisions of Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 were applied, and where, for consolidated business years before each business year ending within one year from the following day prescribed in paragraph (2) of that Article, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns. machine translation, not official **第十二項** 四年新措置法第五十二条の三第三項の規定の適用については、同項に規定する満たない金額には、四年旧措置法第六十八条の四十一第一項又は第十一項の規定により損金の額に算入された金額がこれらの規定の特別償却限度額に満たない場合のその満たない金額を含むものとする。 suppl-5021-8/art-118/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-12 With regard to the application of the provisions of Article 52-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the shortfall prescribed in that paragraph is to include, in the case where the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (1) or (11) of the Act on Special Measures Concerning Taxation Before the 2022 Changes falls short of the special depreciation limit under those provisions, that shortfall. machine translation, not official **第十三項** 四年新措置法第五十二条の三第五項及び第六項の規定の適用については、これらの規定に規定する法人には四年旧措置法第六十八条の四十一第一項から第三項までの規定の適用を受けたものを含むものとし、四年新措置法第五十二条の三第五項に規定する特別償却準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の四十一第一項から第三項までの特別償却準備金の金額を含むものとし、四年新措置法第五十二条の三第六項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十一第六項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十二条の三第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十一第五項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-118/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-13 With regard to the application of the provisions of Article 52-3, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in those provisions is to include a corporation to which the provisions of Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for special depreciation prescribed in Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for special depreciation under Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 52-3, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-41, paragraph (6) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-41, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第十四項** 四年新措置法第五十二条の三第五項の規定の適用については、四年旧措置法第六十八条の四十一第一項から第三項までの規定により損金の額に算入された金額は、四年新措置法第五十二条の三第一項から第三項までの規定により損金の額に算入された金額とみなす。 suppl-5021-8/art-118/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-14 With regard to the application of the provisions of Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official **第十五項** 四年新措置法第五十二条の三第九項の規定の適用については、同項に規定する適用を受けた事業年度以後の各連結事業年度の連結確定申告書に同項に規定する明細書の添付があった場合には、確定申告書に同項に規定する明細書の添付があったものとみなす。 suppl-5021-8/art-118/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-15 With regard to the application of the provisions of Article 52-3, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the written statement prescribed in that paragraph was attached to the consolidated tax return for each consolidated business year from the business year in which the application prescribed in that paragraph was received onward, the written statement prescribed in that paragraph is deemed to have been attached to the final return. machine translation, not official **第十六項** 四年新措置法第五十二条の三第十二項の規定の適用については、同項に規定する満たない場合には四年旧措置法第六十八条の四十一第一項の規定により損金の額に算入された金額が同項に規定する特別償却限度額に満たない場合を含むものとし、四年新措置法第五十二条の三第十二項に規定する満たない金額には当該満たない場合におけるその満たない金額を含むものとし、同項に規定する算入済金額には四年旧措置法第六十八条の四十一第二項の規定により既に損金の額に算入された金額を含むものとする。 suppl-5021-8/art-118/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-16 With regard to the application of the provisions of Article 52-3, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022, the case where it falls short prescribed in that paragraph is to include the case where the amount included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes falls short of the special depreciation limit prescribed in that paragraph, the shortfall prescribed in Article 52-3, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the shortfall in that case, and the amount already included in deductible expenses prescribed in that paragraph is to include the amount already included in deductible expenses pursuant to the provisions of Article 68-41, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第十七項** 四年新措置法第五十二条の三の規定の適用については、同条第十五項、第十七項、第十八項、第二十項、第二十一項、第二十三項及び第二十四項の特別償却準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十一第一項から第三項までの特別償却準備金を含むものとする。 suppl-5021-8/art-118/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-17 With regard to the application of the provisions of Article 52-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for special depreciation referred to in paragraphs (15), (17), (18), (20), (21), (23), and (24) of that Article is to include the reserve for special depreciation under Article 68-41, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第十八項** 四年新措置法第五十二条の三第二十六項の規定の適用については、その事業の用に供した連結事業年度において四年旧措置法第六十八条の十八の規定の適用を受けることができる減価償却資産は同項に規定する減価償却資産とみなし、その減価償却資産につき四年旧措置法第六十八条の四十一第一項の規定の適用を受けた場合には四年新措置法第五十二条の三第一項の規定の適用を受けたものとみなす。 suppl-5021-8/art-118/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-18 With regard to the application of the provisions of Article 52-3, paragraph (26) of the Act on Special Measures Concerning Taxation as Amended for 2022, a depreciable asset to which the provisions of Article 68-18 of the Act on Special Measures Concerning Taxation Before the 2022 Changes could be applied in the consolidated business year in which it was put to use for the business is deemed to be a depreciable asset prescribed in that paragraph, and where the provisions of Article 68-41, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied to that depreciable asset, the provisions of Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied. machine translation, not official **第十九項** 四年新措置法第五十三条第二項の規定の適用については、同項に規定する試験研究費の額には、四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額を含むものとする。この場合において、当該試験研究費の額につき同条第一項、第四項又は第七項の規定の適用を受けたときは、四年新措置法第四十二条の四第一項、第四項又は第七項の規定の適用を受けたものとみなす。 suppl-5021-8/art-118/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-19 With regard to the application of the provisions of Article 53, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of experimental research expenses prescribed in that paragraph is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. In this case, where the provisions of paragraph (1), (4), or (7) of that Article were applied to that amount of experimental research expenses, the provisions of Article 42-4, paragraph (1), (4), or (7) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied. machine translation, not official --- ## Cites - suppl-5021-8/art-118/par-1: 租税特別措置法第四十五条第三項 → 租税特別措置法 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/art-45/par-4 - suppl-5021-8/art-118/par-2: 租税特別措置法第四十六条第二項 → 租税特別措置法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/art-46/par-2 - suppl-5021-8/art-118/par-2: 租税特別措置法第四十六条第一項 → 租税特別措置法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/art-46/par-1 - suppl-5021-8/art-118/par-3: 四年新措置法第四十七条第二項 → 租税特別措置法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2 - suppl-5021-8/art-118/par-3: 四年新措置法第四十七条第一項 → 租税特別措置法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 - suppl-5021-8/art-118/par-5: 第二項 → 租税特別措置法 第五十二条の二第二項 (Article 52-2, paragraph (2)), art-52-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-2 - suppl-5021-8/art-118/par-5: 四年新措置法第二条第二項第二十四号 → 租税特別措置法 第二条第二項第二十四号 (Article 2, paragraph (2), item (xxiv)), art-2/par-2/item-24 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-24 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-24 - suppl-5021-8/art-118/par-5: 四年新措置法第五十二条の二 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2 - suppl-5021-8/art-118/par-5: 第十八項 → 租税特別措置法 附則第百十八条第十八項 (Supplementary Provisions, Article 118, paragraph (18)), suppl-5021-8/art-118/par-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-18 - suppl-5021-8/art-118/par-5: 第七項 → 租税特別措置法 附則第百十八条第七項 (Supplementary Provisions, Article 118, paragraph (7)), suppl-5021-8/art-118/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-7 - suppl-5021-8/art-118/par-5: 同条第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1 - suppl-5021-8/art-118/par-5: 第五項 → 租税特別措置法 第五十二条の二第五項 (Article 52-2, paragraph (5)), art-52-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-5 - suppl-5021-8/art-118/par-6: 四年新措置法第五十二条の二第二項 → 租税特別措置法 第五十二条の二第二項 (Article 52-2, paragraph (2)), art-52-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-2 - suppl-5021-8/art-118/par-6: 同条第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1 - suppl-5021-8/art-118/par-7: 四年新措置法第五十二条の二第二項 → 租税特別措置法 第五十二条の二第二項 (Article 52-2, paragraph (2)), art-52-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-2 - suppl-5021-8/art-118/par-8: 四年新措置法第五十二条の二第三項 → 租税特別措置法 第五十二条の二第三項 (Article 52-2, paragraph (3)), art-52-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-3 - suppl-5021-8/art-118/par-9: 四年新措置法第五十二条の二第五項 → 租税特別措置法 第五十二条の二第五項 (Article 52-2, paragraph (5)), art-52-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-5 - suppl-5021-8/art-118/par-10: 四年新措置法第五十二条の三第二項 → 租税特別措置法 第五十二条の三第二項 (Article 52-3, paragraph (2)), art-52-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-2 - suppl-5021-8/art-118/par-11: 四年新措置法第五十二条の三第一項 → 租税特別措置法 第五十二条の三第一項 (Article 52-3, paragraph (1)), art-52-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-1 - suppl-5021-8/art-118/par-11: 四年新措置法第五十二条の三第二項 → 租税特別措置法 第五十二条の三第二項 (Article 52-3, paragraph (2)), art-52-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-2 - suppl-5021-8/art-118/par-12: 四年新措置法第五十二条の三第三項 → 租税特別措置法 第五十二条の三第三項 (Article 52-3, paragraph (3)), art-52-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-3 - suppl-5021-8/art-118/par-13: 第六項 → 租税特別措置法 第五十二条の三第六項 (Article 52-3, paragraph (6)), art-52-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-6 - suppl-5021-8/art-118/par-13: 四年新措置法第五十二条の三第五項 → 租税特別措置法 第五十二条の三第五項 (Article 52-3, paragraph (5)), art-52-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-5 - suppl-5021-8/art-118/par-14: 四年新措置法第五十二条の三第一項から第三項まで → 租税特別措置法 第五十二条の三第三項 (Article 52-3, paragraph (3)), art-52-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-3 - suppl-5021-8/art-118/par-14: 四年新措置法第五十二条の三第五項 → 租税特別措置法 第五十二条の三第五項 (Article 52-3, paragraph (5)), art-52-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-5 - suppl-5021-8/art-118/par-14: 四年新措置法第五十二条の三第一項から第三項まで → 租税特別措置法 第五十二条の三第一項 (Article 52-3, paragraph (1)), art-52-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-1 - suppl-5021-8/art-118/par-14: 四年新措置法第五十二条の三第一項から第三項まで → 租税特別措置法 第五十二条の三第二項 (Article 52-3, paragraph (2)), art-52-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-2 - suppl-5021-8/art-118/par-15: 四年新措置法第五十二条の三第九項 → 租税特別措置法 第五十二条の三第九項 (Article 52-3, paragraph (9)), art-52-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-9 - suppl-5021-8/art-118/par-16: 四年新措置法第五十二条の三第十二項 → 租税特別措置法 第五十二条の三第十二項 (Article 52-3, paragraph (12)), art-52-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-12 - suppl-5021-8/art-118/par-17: 第二十四項 → 租税特別措置法 第五十二条の三第二十四項 (Article 52-3, paragraph (24)), art-52-3/par-24 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-24 - suppl-5021-8/art-118/par-17: 四年新措置法第五十二条の三 → 租税特別措置法 第五十二条の三 (Article 52-3), art-52-3 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3 · https://japanlaw.org/l/332AC0000000026/art-52-3 - suppl-5021-8/art-118/par-17: 同条第十五項 → 租税特別措置法 第五十二条の三第十五項 (Article 52-3, paragraph (15)), art-52-3/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-15 - suppl-5021-8/art-118/par-17: 第十八項 → 租税特別措置法 第五十二条の三第十八項 (Article 52-3, paragraph (18)), art-52-3/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-18 - suppl-5021-8/art-118/par-17: 第二十項 → 租税特別措置法 第五十二条の三第二十項 (Article 52-3, paragraph (20)), art-52-3/par-20 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-20 - suppl-5021-8/art-118/par-17: 第二十一項 → 租税特別措置法 第五十二条の三第二十一項 (Article 52-3, paragraph (21)), art-52-3/par-21 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-21 - suppl-5021-8/art-118/par-17: 第二十三項 → 租税特別措置法 第五十二条の三第二十三項 (Article 52-3, paragraph (23)), art-52-3/par-23 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-23 - suppl-5021-8/art-118/par-17: 第十七項 → 租税特別措置法 第五十二条の三第十七項 (Article 52-3, paragraph (17)), art-52-3/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-17 - suppl-5021-8/art-118/par-18: 四年新措置法第五十二条の三第二十六項 → 租税特別措置法 第五十二条の三第二十六項 (Article 52-3, paragraph (26)), art-52-3/par-26 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-26 - suppl-5021-8/art-118/par-18: 四年新措置法第五十二条の三第一項 → 租税特別措置法 第五十二条の三第一項 (Article 52-3, paragraph (1)), art-52-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-1 - suppl-5021-8/art-118/par-19: 第七項 → 租税特別措置法 第四十二条の四第七項 (Article 42-4, paragraph (7)), art-42-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-7 - suppl-5021-8/art-118/par-19: 四年新措置法第五十三条第二項 → 租税特別措置法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/art-53/par-5 - suppl-5021-8/art-118/par-19: 四年新措置法第四十二条の四第一項 → 租税特別措置法 第四十二条の四第一項 (Article 42-4, paragraph (1)), art-42-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1 - suppl-5021-8/art-118/par-19: 第四項 → 租税特別措置法 第四十二条の四第四項 (Article 42-4, paragraph (4)), art-42-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-4 ## 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五号リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 - 租税特別措置法 附則第百十八条第五項（第十六条の規定による改正に伴う減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-118/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/par-5 --- ## 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-20261007T211206-620, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-621, 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