# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（地方活力向上地域等において特定建物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-5041-4/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-24 - 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. --- ### 第二十四条（地方活力向上地域等において特定建物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 Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc. caption: machine translation, not official suppl-5041-4/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-24 **第一項** 新租税特別措置法第十条の四の二第一項及び第三項の規定は、令和二年三月三十一日以後にこれらの規定に規定する認定を受けた個人が施行日以後に取得又は建設をする当該認定に係る同条第一項に規定する特定建物等について適用し、同月三十一日以後に旧租税特別措置法第十条の四の二第一項又は第三項に規定する認定を受けた個人が施行日前に取得又は建設をした当該認定に係る同条第一項に規定する特定建物等及び同月三十一日前に同項又は同条第三項に規定する認定を受けた個人が取得又は建設をした当該認定に係る同条第一項に規定する特定建物等については、なお従前の例による。 suppl-5041-4/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-24/par-1 The provisions of Article 10-4-2, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in those provisions and that an individual who received that certification on or after March 31, 2020 acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in Article 10-4-2, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation and that an individual who received that certification on or after March 31, 2020 acquired or constructed before the Effective Date, and specified buildings, etc. prescribed in paragraph (1) of that Article that relate to the certification prescribed in that paragraph or paragraph (3) of that Article and that an individual who received that certification before March 31, 2020 acquired or constructed. machine translation, not official --- ## Cites - suppl-5041-4/art-24/par-1: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3 - suppl-5041-4/art-24/par-1: 新租税特別措置法第十条の四の二第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/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-20261007T211206-635, 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