# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十八条 (Supplementary Provisions, Article 58) - 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: 第五十八条 (Supplementary Provisions, Article 58)（革新的情報産業活用設備を取得した場合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-5021-8/art-58` - 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-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-58 - 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. --- ### 第五十八条（革新的情報産業活用設備を取得した場合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 or Special Income Tax Credit Where Innovative Information Industry Utilization Equipment Is Acquired caption: machine translation, not official suppl-5021-8/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-58 **第一項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十条の五の五第一項に規定する革新的情報産業活用設備及び施行日前に生産性向上特別措置法（平成三十年法律第二十五号）第二十二条第一項の認定を受けた個人が当該認定に係る同法第二十三条第二項に規定する認定革新的データ産業活用計画に従って実施される旧租税特別措置法第十条の五の五第一項に規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をする同項に規定する革新的情報産業活用設備については、なお従前の例による。 suppl-5021-8/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-58/par-1 The provisions then in force continue to govern innovative information industry utilization equipment prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, and innovative information industry utilization equipment prescribed in that paragraph that an individual who obtained the certification referred to in Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) before the Effective Date acquires or manufactures during the period from the Effective Date to March 31, 2021 in order to use it for innovative data industry utilization prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification. machine translation, not official --- ## Cites - suppl-5021-8/art-58/par-1: 生産性向上特別措置法（平成三十年法律第二十五号）第二十二条第一項 → e-Gov law 430AC0000000025, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection - suppl-5021-8/art-58/par-1: 同法第二十三条第二項 → e-Gov law 430AC0000000025, 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — not held in this collection --- ## 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-20261007T211206-613, 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