# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十六条 (Supplementary Provisions, Article 26)

- 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: 第二十六条 (Supplementary Provisions, Article 26)（高度省エネルギー増進設備等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-5031-11/art-26`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26
- 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.

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### 第二十六条（高度省エネルギー増進設備等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 Highly Energy-Saving Equipment, etc. Is Acquired
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26</sup>

**第一項**  個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる個人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
<sup>suppl-5031-11/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1</sup>
With regard to highly energy-saving equipment, etc. prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that an individual acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that an individual listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item, the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

  **一**  旧租税特別措置法第十条の二第一項第一号に掲げる個人　同号に定める減価償却資産（租税特別措置法第二条第一項第六号に規定する減価償却資産をいう。以下この条及び附則第三十二条において同じ。）のうちエネルギー（旧租税特別措置法第十条の二第一項第一号に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの
  <sup>suppl-5031-11/art-26/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-1</sup>
  an individual listed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: of the depreciable assets specified in that item (meaning depreciable assets prescribed in Article 2, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 32 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as having been confirmed before the Effective Date to be particularly effective in rationalizing the use of energy (meaning energy prescribed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation);
  <sup>machine translation, not official</sup>

  **二**  施行日前にエネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第四十六条第一項の認定を受けた同項の工場等を設置している者　旧租税特別措置法第十条の二第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）
  <sup>suppl-5031-11/art-26/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-2</sup>
  a person who has installed a factory, etc. referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy (Act No. 49 of 1979) for which the certification under that paragraph was obtained before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 47, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);
  <sup>machine translation, not official</sup>

  **三**  施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主　旧租税特別措置法第十条の二第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）
  <sup>suppl-5031-11/art-26/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-3</sup>
  a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 118, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the shipper collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper collaborative energy conservation plan as a result of that change).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5031-11/art-26/par-1: この条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5031-11/art-26 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26
- suppl-5031-11/art-26/par-1/item-1: この条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5031-11/art-26 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26
- suppl-5031-11/art-26/par-1/item-1: 附則第三十二条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5031-11/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32
- suppl-5031-11/art-26/par-1/item-1: 租税特別措置法第二条第一項第六号 → 租税特別措置法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-6
- suppl-5031-11/art-26/par-1/item-2: 施行日前にエネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第四十六条第一項 → e-Gov law 354AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第二十六条第一項（高度省エネルギー増進設備等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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1
- 租税特別措置法 附則第二十六条第一項第一号（高度省エネルギー増進設備等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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-1

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## 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-20261007T211206-627, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-628, 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