# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — address `suppl-5041-4/art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40 - 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. --- ### 第四十条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa caption: machine translation, not official suppl-5041-4/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40 **第一項** 新租税特別措置法第四十二条の九第一項の規定は、法人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工業用機械等について適用し、法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四十二条の九第一項に規定する工業用機械等については、なお従前の例による。 suppl-5041-4/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-1 The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date. machine translation, not official **第二項** 次の各号に掲げる区域は、当該各号に定める期間においては、それぞれ新租税特別措置法第四十二条の九第一項の表（次項及び第四項において「新表」という。）の第一号から第四号までの第二欄に掲げる区域とみなして、同条（これらの号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「法人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「法人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」と、「供したとき」とあるのは「供したとき（同表の第三号の第二欄に掲げる区域内において同号の第三欄に掲げる事業の用に供した場合にあつては、沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号。以下この項において「沖振法等改正法」という。）第一条の規定による改正前の沖縄振興特別措置法第三十五条の三第一項に規定する産業高度化・事業革新措置実施計画につき沖振法等改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人が当該事業の用に供した場合に限る。）」とする。 suppl-5041-4/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2 Each area listed in the following items is deemed, during the period specified in the respective item, to be an area listed in the second column of items (i) through (iv), respectively, of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as the "new table" in the following paragraph and paragraph (4)), and the provisions of that Article (limited to the parts concerning those items) apply. In this case, the phrase "a corporation that falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "a corporation"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets"; and the phrase "when used" is deemed to be replaced with "when used (limited, in the case where they are used for the business listed in the third column of item (iii) of that table within the area listed in the second column of that item, to the case where a corporation that has received the certification prescribed in that paragraph, in the case where the provisions then in force continue to govern, pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act, an industrial upgrading and business innovation measures implementation plan prescribed in Article 35-3, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022; hereinafter referred to as the "Okinawa Promotion Act, etc. Amendment Act" in this paragraph), uses them for that business)". machine translation, not official **一** 施行日の前日において沖振法等改正法附則第三条第一項に規定する旧提出観光地形成促進計画に定められている沖縄振興特別措置法第六条第二項第二号に規定する観光地形成促進地域（以下「旧観光地形成促進地域」という。）の区域　施行日から施行日以後六月を経過する日（その日までに新沖振法第六条第四項の規定による同条第一項に規定する観光地形成促進計画の提出があった場合には、その提出があった日の前日）までの期間（以下「経過旧観光地形成促進計画期間」という。） suppl-5041-4/art-40/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-1 the area of the tourism destination development promotion area prescribed in Article 6, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter referred to as the "former tourism destination development promotion area") that is set out, as of the day before the Effective Date, in the former submitted tourism destination development promotion plan prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act: the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if by that day a tourism destination development promotion plan prescribed in Article 6, paragraph (1) of the New Okinawa Promotion Act has been submitted pursuant to the provisions of paragraph (4) of that Article, the day before the day on which it was submitted) (hereinafter referred to as the "transitional period for the former tourism area formation promotion plan"); machine translation, not official **二** 施行日の前日において沖振法等改正法附則第四条第一項に規定する旧提出情報通信産業振興計画に定められている沖縄振興特別措置法第二十八条第二項第二号に規定する情報通信産業振興地域（以下「旧情報通信産業振興地域」という。）の区域　施行日から施行日以後六月を経過する日（その日までに新沖振法第二十八条第四項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの期間（以下「経過旧情報通信産業振興計画期間」という。） suppl-5041-4/art-40/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-2 the area of the information and communications industry promotion area prescribed in Article 28, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter referred to as the "former information and communications industry promotion area") that is set out, as of the day before the Effective Date, in the former submitted information and communications industry promotion plan prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act, etc. Amendment Act: the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if by that day an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Okinawa Promotion Act has been submitted pursuant to the provisions of paragraph (4) of that Article, the day before the day on which it was submitted) (hereinafter referred to as the "transitional period for the former information and communications industry promotion plan"); machine translation, not official **三** 旧産業高度化・事業革新促進地域の区域　経過旧産業高度化・事業革新促進計画期間 suppl-5041-4/art-40/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-3 the area of the former industrial upgrading and business innovation promotion area: the transitional period for the former industrial upgrading and business innovation promotion plan; machine translation, not official **四** 旧国際物流拠点産業集積地域の区域　経過旧国際物流拠点産業集積計画期間 suppl-5041-4/art-40/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-4 the area of the former international logistics hub industrial cluster area: the transitional period for the former international logistics hub industrial cluster plan. machine translation, not official **第三項** 旧特定経済金融活性化産業に属する事業は、経過旧経済金融活性化計画期間においては、新表の第五号の第三欄に掲げる事業とみなして、新租税特別措置法第四十二条の九（同号に係る部分に限る。）の規定を適用する。この場合において、同条第一項中「法人で次の表の各号の第一欄に掲げる事業者に該当するもの」とあるのは「法人」と、「当該各号の第二欄」とあるのは「次の表の各号の第二欄」と、「減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの」とあるのは「減価償却資産」とする。 suppl-5041-4/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-3 A business belonging to the former specified economic and financial revitalization industry is deemed, during the transitional period for the former economic and financial revitalization plan, to be a business listed in the third column of item (v) of the new table, and the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply. In this case, the phrase "a corporation that falls under the category of business operators listed in the first column of the respective items of the following table" in paragraph (1) of that Article is deemed to be replaced with "a corporation"; the phrase "the second column of the respective items" is deemed to be replaced with "the second column of the respective items of the following table"; and the phrase "depreciable assets that are specified by Cabinet Order as contributing to the promotion of that area" is deemed to be replaced with "depreciable assets". machine translation, not official **第四項** 新租税特別措置法第四十二条の九第二項の規定は、法人の施行日以後に終了する事業年度（新表の各号の第一欄に掲げる事業者に該当することとなった日以後に終了する事業年度（以下この項において「適用年度」という。）に限る。）分の法人税について適用し、法人の施行日前に終了した事業年度（施行日以後に終了する事業年度（適用年度を除く。）を含む。）分の法人税については、なお従前の例による。 suppl-5041-4/art-40/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-4 The provisions of Article 42-9, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations ending on or after the Effective Date (limited to business years ending on or after the day on which the corporation came to fall under the category of business operators listed in the first column of the respective items of the new table (hereinafter referred to as the "applicable business year" in this paragraph)), and the provisions then in force continue to govern corporation tax for business years of corporations that ended before the Effective Date (including business years ending on or after the Effective Date (excluding applicable business years)). machine translation, not official --- ## Cites - suppl-5041-4/art-40/par-1: 新租税特別措置法第四十二条の九第一項 → 租税特別措置法 第四十二条の九第一項 (Article 42-9, paragraph (1)), art-42-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-1 - suppl-5041-4/art-40/par-2: 沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号。以下この項において「沖振法等改正法」という。）第一条 → e-Gov law 504AC0000000007, 第一条 (Article 1), art-1 — not held in this collection - suppl-5041-4/art-40/par-2: 第一号から第四号まで → 租税特別措置法 附則第四十条第二項第一号 (Supplementary Provisions, Article 40, paragraph (2), item (i)), suppl-5041-4/art-40/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-1 - suppl-5041-4/art-40/par-2: 第一号から第四号まで → 租税特別措置法 附則第四十条第二項第三号 (Supplementary Provisions, Article 40, paragraph (2), item (iii)), suppl-5041-4/art-40/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-3 - suppl-5041-4/art-40/par-2: 第一号から第四号まで → 租税特別措置法 附則第四十条第二項第二号 (Supplementary Provisions, Article 40, paragraph (2), item (ii)), suppl-5041-4/art-40/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-2 - suppl-5041-4/art-40/par-2: 同条 → 租税特別措置法 第四十二条の九 (Article 42-9), art-42-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9 · https://japanlaw.org/l/332AC0000000026/art-42-9 - suppl-5041-4/art-40/par-2: 第一号から第四号まで → 租税特別措置法 附則第四十条第二項第四号 (Supplementary Provisions, Article 40, paragraph (2), item (iv)), suppl-5041-4/art-40/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2/item-4 - suppl-5041-4/art-40/par-2: 新租税特別措置法第四十二条の九第一項 → 租税特別措置法 第四十二条の九第一項 (Article 42-9, paragraph (1)), art-42-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-1 - suppl-5041-4/art-40/par-2: 第四項 → 租税特別措置法 附則第四十条第四項 (Supplementary Provisions, Article 40, paragraph (4)), suppl-5041-4/art-40/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-4 - suppl-5041-4/art-40/par-2: 次項 → 租税特別措置法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-5041-4/art-40/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-3 - suppl-5041-4/art-40/par-2/item-1: 沖縄振興特別措置法第六条第二項第二号 → e-Gov law 414AC0000000014, 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — not held in this collection - suppl-5041-4/art-40/par-2/item-2: 沖縄振興特別措置法第二十八条第二項第二号 → e-Gov law 414AC0000000014, 第二十八条第二項第二号 (Article 28, paragraph (2), item (ii)), art-28/par-2/item-2 — not held in this collection - suppl-5041-4/art-40/par-3: 新租税特別措置法第四十二条の九 → 租税特別措置法 第四十二条の九 (Article 42-9), art-42-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9 · https://japanlaw.org/l/332AC0000000026/art-42-9 - suppl-5041-4/art-40/par-3: 同条第一項 → 租税特別措置法 第四十二条の九第一項 (Article 42-9, paragraph (1)), art-42-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-1 - suppl-5041-4/art-40/par-4: この項 → 租税特別措置法 附則第四十条第四項 (Supplementary Provisions, Article 40, paragraph (4)), suppl-5041-4/art-40/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-4 - suppl-5041-4/art-40/par-4: 新租税特別措置法第四十二条の九第二項 → 租税特別措置法 第四十二条の九第二項 (Article 42-9, paragraph (2)), art-42-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四十条第二項（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-2 - 租税特別措置法 附則第四十条第四項（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-40/par-4 --- ## 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-20261007T211206-637, 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