# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（法人の減価償却に関する経過措置） — address `suppl-5041-4/art-43` - 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-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43 - 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. --- ### 第四十三条（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-5041-4/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43 **第一項** 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四十五条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-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-1 The provisions of Article 45, 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 45, 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四十五条第一項の表（次項において「新表」という。）の第一号又は第二号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、「除く。）」とあるのは「除き、同表の第一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-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/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 item (i) or item (ii), respectively, of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as the "new table" in the following paragraph), 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 "excluding them)" is deemed to be replaced with "excluding them, and, in the case where they are used for the business listed in the third column of item (i) of that table within the area listed in the second column of that item, limited 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** 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-43/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2/item-1 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 **二** 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-43/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2/item-2 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、新表の第三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四十五条（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-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/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 (iii) of the new table, and the provisions of Article 45 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四十六条の二第二項の規定の適用については、法人が同項の適格合併により第十二条の規定による改正後の令和二年改正前租税特別措置法（以下「新令和二年改正前租税特別措置法」という。）第六十八条の三十四第一項の規定の適用を受けている同項に規定する輸出事業用資産の移転を受けた場合には、当該輸出事業用資産は、新租税特別措置法第四十六条の二第一項の規定の適用を受けている同項に規定する輸出事業用資産とみなす。この場合において、新令和二年改正前租税特別措置法第六十八条の三十四第一項に規定する供用期間を新租税特別措置法第四十六条の二第二項の供用期間とみなす。 suppl-5041-4/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-4 With regard to the application of the provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, if a corporation has received, through a qualified merger referred to in that paragraph, a transfer of export business assets prescribed in Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment as amended by the provisions of Article 12 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment, as Amended in 2022") to which the provisions of that paragraph are applied, those export business assets are deemed to be export business assets prescribed in Article 46-2, paragraph (1) of the New Act on Special Measures Concerning Taxation to which the provisions of that paragraph are applied. In this case, the period of use prescribed in Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment, as Amended in 2022 is deemed to be the period of use referred to in Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第五項** 新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。 suppl-5041-4/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-5 The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-5041-4/art-43/par-1: 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-5041-4/art-43/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-43/par-2: 次項 → 租税特別措置法 附則第四十三条第三項 (Supplementary Provisions, Article 43, paragraph (3)), suppl-5041-4/art-43/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-3 - suppl-5041-4/art-43/par-2: 第二号 → 租税特別措置法 附則第四十三条第二項第二号 (Supplementary Provisions, Article 43, paragraph (2), item (ii)), suppl-5041-4/art-43/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2/item-2 - suppl-5041-4/art-43/par-2: 同条 → 租税特別措置法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/special-taxation-measures-act/art-45 · https://japanlaw.org/l/332AC0000000026/art-45 - suppl-5041-4/art-43/par-2: 第一号 → 租税特別措置法 附則第四十三条第二項第一号 (Supplementary Provisions, Article 43, paragraph (2), item (i)), suppl-5041-4/art-43/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2/item-1 - suppl-5041-4/art-43/par-2: 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-5041-4/art-43/par-3: 新租税特別措置法第四十五条 → 租税特別措置法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/special-taxation-measures-act/art-45 · https://japanlaw.org/l/332AC0000000026/art-45 - suppl-5041-4/art-43/par-3: 同条第一項 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-10/sub-1 - 租税特別措置法 附則第四十三条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-2 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-638, 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