# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十二条 (Supplementary Provisions, Article 62) - 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: 第六十二条 (Supplementary Provisions, Article 62)（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — address `suppl-5021-8/art-62` - 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-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-62 - 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. --- ### 第六十二条（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators caption: machine translation, not official suppl-5021-8/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-62 **第一項** 新租税特別措置法第二十八条の二第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第二十八条の二第一項に規定する中小事業者が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。 suppl-5021-8/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-62/par-1 The provisions of Article 28-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-62/par-1: 新租税特別措置法第二十八条の二第一項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/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