# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十条 (Supplementary Provisions, Article 60) - 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: 第六十条 (Supplementary Provisions, Article 60)（個人の減価償却に関する経過措置） — address `suppl-5021-8/art-60` - 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-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60 - 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. --- ### 第六十条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-5021-8/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60 **第一項** 新租税特別措置法第十一条第一項（同項の表の第一号に係る部分に限る。）の規定は、個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。以下この項及び第四項において同じ。）をする同条第一項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。 suppl-5021-8/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 個人が旧租税特別措置法第十一条の二第一項に規定する五年を経過する日以前に取得又は建設をした同項に規定する耐震基準適合建物等については、なお従前の例による。 suppl-5021-8/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-2 The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed on or before the day on which the five years prescribed in that paragraph elapse. machine translation, not official **第三項** 新租税特別措置法第十三条の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。 suppl-5021-8/art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-3 The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years. machine translation, not official **第四項** 個人が施行日前に取得等をした旧租税特別措置法第十三条の三第一項に規定する企業主導型保育施設用資産については、同条の規定は、なおその効力を有する。 suppl-5021-8/art-60/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-4 With regard to assets for company-led childcare facilities prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force. machine translation, not official **第五項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第十九条の規定の適用については、同条第一号中「、第十条の五の四の二又は」とあるのは、「又は」とする。 suppl-5021-8/art-60/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-5 With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 10-5-4-2 or" in item (i) of that Article is deemed to be replaced with "or". machine translation, not official --- ## Cites - suppl-5021-8/art-60/par-1: 第四項 → 租税特別措置法 附則第六十条第四項 (Supplementary Provisions, Article 60, paragraph (4)), suppl-5021-8/art-60/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-4 - suppl-5021-8/art-60/par-1: 新租税特別措置法第十一条第一項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1 - suppl-5021-8/art-60/par-1: この項 → 租税特別措置法 附則第六十条第一項 (Supplementary Provisions, Article 60, paragraph (1)), suppl-5021-8/art-60/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-1 - suppl-5021-8/art-60/par-5: 新租税特別措置法第十九条 → 租税特別措置法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/special-taxation-measures-act/art-19 · https://japanlaw.org/l/332AC0000000026/art-19 - suppl-5021-8/art-60/par-5: 同条第一号 → 租税特別措置法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1 - suppl-5021-8/art-60/par-5: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9 - suppl-5021-8/art-60/par-5: 第十条の五の四の二 → 租税特別措置法 第十条の五の五 (Article 10-5-5), art-10-5-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/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-20261007T211206-613, 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