# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（個人の減価償却に関する経過措置） — address `suppl-5031-11/art-32` - 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-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32 - 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. --- ### 第三十二条（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-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 **第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下第五項までにおいて同じ。）をした旧租税特別措置法第十一条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-5031-11/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-1 With regard to depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter through paragraph (5)) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第十一条の三第一項及び第三項の規定は、個人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化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の三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。 suppl-5031-11/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-2 The provisions of Article 11-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified business continuity enhancement equipment, etc. prescribed in Article 11-3, 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 then in force continue to govern. machine translation, not official **第三項** 施行日から附則第一条第十一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十一条の三第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。 suppl-5031-11/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-3 With regard to the application of the provisions of Article 11-3, paragraph (1) 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 (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)". machine translation, not official **第四項** 個人が令和三年十二月三十一日以前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄に掲げる減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の第一欄中「過疎地域自立促進特別措置法」とあるのは、「令和三年三月三十一日における旧過疎地域自立促進特別措置法」とする。 suppl-5031-11/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-4 With regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Independence of Depopulated Areas" in the first column of that item is deemed to be replaced with "former Act on Special Measures for the Promotion of Independence of Depopulated Areas as of March 31, 2021". machine translation, not official **第五項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。 suppl-5031-11/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-5 The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 12, 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 then in force continue to govern. machine translation, not official **第六項** 施行日から附則第一条第十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十二条第一項の規定の適用については、同項中「第十条の五の五第一項」とあるのは、「第十条の五の四の二第一項」とする。 suppl-5031-11/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-6 With regard to the application of the provisions of Article 12, paragraph (1) 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 (x) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (1)" in that paragraph is deemed to be replaced with "Article 10-5-4-2, paragraph (1)". machine translation, not official **第七項** 個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-5031-11/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-7 With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force. machine translation, not official **第八項** 新租税特別措置法第十九条第二項の規定は、令和四年分以後の所得税について適用する。 suppl-5031-11/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-8 The provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years. machine translation, not official **第九項** 施行日から附則第一条第十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、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。 suppl-5031-11/art-32/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-9 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 (x) of the Supplementary Provisions, the phrase "or the amount of deferred assets, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred assets, with regard to" with "with regard to". machine translation, not official --- ## Cites - suppl-5031-11/art-32/par-1: 第五項 → 租税特別措置法 附則第三十二条第五項 (Supplementary Provisions, Article 32, paragraph (5)), suppl-5031-11/art-32/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-5 - suppl-5031-11/art-32/par-2: 新租税特別措置法第十一条の三第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 - suppl-5031-11/art-32/par-2: 第三項 → 租税特別措置法 第十一条の三第三項 (Article 11-3, paragraph (3)), art-11-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3 - suppl-5031-11/art-32/par-3: 新租税特別措置法第十一条の三第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 - suppl-5031-11/art-32/par-3: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11 - suppl-5031-11/art-32/par-5: 新租税特別措置法第十二条第一項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1 - suppl-5031-11/art-32/par-6: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10 - suppl-5031-11/art-32/par-6: 新租税特別措置法第十二条第一項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1 - suppl-5031-11/art-32/par-6: 第十条の五の五第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - suppl-5031-11/art-32/par-8: 新租税特別措置法第十九条第二項 → 租税特別措置法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2 - suppl-5031-11/art-32/par-9: 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-5031-11/art-32/par-9: 同条第二項 → 租税特別措置法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2 - suppl-5031-11/art-32/par-9: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10 ## 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 - 租税特別措置法 附則第三十二条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/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-20261007T211206-628, 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