# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（法人の減価償却に関する経過措置） — address `suppl-5031-11/art-50` - 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-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50 - 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. --- ### 第五十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Corporations caption: machine translation, not official suppl-5031-11/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50 **第一項** 法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。以下第六項までにおいて同じ。）をした旧租税特別措置法第四十三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-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-1 The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する被災代替資産等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する被災代替資産等については、なお従前の例による。 suppl-5031-11/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-2 The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern substitute assets for disaster-damaged assets, etc. prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第四十四条の二第一項及び第二項の規定は、法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、法人が施行日前に取得等をした旧租税特別措置法第四十四条の二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-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-3 The provisions of Article 44-2, paragraphs (1) and (2) 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 a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 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四十四条の二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-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-4 With regard to the application of the provisions of Article 44-2, 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 **第五項** 法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四十五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-50/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-5 With regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation 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 Self-Reliance 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 Self-Reliance of Depopulated Areas as of March 31, 2021". machine translation, not official **第六項** 新租税特別措置法第四十五条第一項の規定は、法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、法人が施行日前に取得等をした旧租税特別措置法第四十五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-50/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-6 The provisions of Article 45, 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 a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第七項** 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四十五条第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「第四十二条の十二の五の二第一項」とする。 suppl-5031-11/art-50/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-7 With regard to the application of the provisions of Article 45, 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 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-5-2, paragraph (1)". machine translation, not official **第八項** 法人が施行日前に旧租税特別措置法第四十五条第二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。この場合において、同条第三項中「連結事業年度」とあるのは「連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。）」と、「第六十八条の二十七第二項」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十六条第七項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第六十八条の二十七第二項」とする。 suppl-5031-11/art-50/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-8 With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation 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. In this case, the phrase "consolidated business year" in paragraph (3) of that Article is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))", and the phrase "Article 68-27, paragraph (2)" with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 66, paragraph (7) of the Supplementary Provisions of that Act". 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五十二条の二の規定の適用については、同条第一項中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。 suppl-5031-11/art-50/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-9 With regard to the application of the provisions of Article 52-2 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 "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset". machine translation, not official **第十項** 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五十三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-50/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-10 With regard to the application of the provisions of Article 53 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 a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to". machine translation, not official --- ## Cites - suppl-5031-11/art-50/par-1: 第六項 → 租税特別措置法 附則第五十条第六項 (Supplementary Provisions, Article 50, paragraph (6)), suppl-5031-11/art-50/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-6 - suppl-5031-11/art-50/par-2: 同条第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1 - suppl-5031-11/art-50/par-2: 新租税特別措置法第四十三条の三第二項 → 租税特別措置法 第四十三条の二第二項 (Article 43-2, paragraph (2)), art-43-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-2 - suppl-5031-11/art-50/par-3: 新租税特別措置法第四十四条の二第一項 → 租税特別措置法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-1 - suppl-5031-11/art-50/par-3: 第二項 → 租税特別措置法 第四十四条の二第二項 (Article 44-2, paragraph (2)), art-44-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-44-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-2 - suppl-5031-11/art-50/par-4: 新租税特別措置法第四十四条の二第一項 → 租税特別措置法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-1 - suppl-5031-11/art-50/par-4: 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-50/par-6: 新租税特別措置法第四十五条第一項 → 租税特別措置法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/art-45/par-1 - suppl-5031-11/art-50/par-7: 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-50/par-7: 第四十二条の十二の六第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1 - suppl-5031-11/art-50/par-7: 新租税特別措置法第四十五条第一項 → 租税特別措置法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/art-45/par-1 - suppl-5031-11/art-50/par-8: 所得税法等の一部を改正する法律（令和二年法律第八号）第十六条 → e-Gov law 502AC0000000008, 第十六条 (Article 16), art-16 — not held in this collection - suppl-5031-11/art-50/par-8: 同法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection - suppl-5031-11/art-50/par-8: 所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十六条第七項 → 租税特別措置法 附則第六十六条第七項 (Supplementary Provisions, Article 66, paragraph (7)), suppl-5031-11/art-66/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-7 - suppl-5031-11/art-50/par-9: 新租税特別措置法第五十二条の二 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2 - suppl-5031-11/art-50/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 - suppl-5031-11/art-50/par-9: 同条第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1 - suppl-5031-11/art-50/par-10: 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-50/par-10: 新租税特別措置法第五十三条 → 租税特別措置法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/special-taxation-measures-act/art-53 · https://japanlaw.org/l/332AC0000000026/art-53 - suppl-5031-11/art-50/par-10: 同条第二項 → 租税特別措置法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/art-53/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五十条第一項（法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-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-1 - 租税特別措置法 附則第六十六条第五項（連結法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-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-5 - 租税特別措置法 附則第六十六条第七項（連結法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-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-7 --- ## 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-20261007T211206-630, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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