# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十九条 (Supplementary Provisions, Article 29) - 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: 第二十九条 (Supplementary Provisions, Article 29)（個人の減価償却に関する経過措置） — address `suppl-5051-3/art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29 - 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. --- ### 第二十九条（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-5051-3/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29 **第一項** 新租税特別措置法第十一条第一項の規定は、個人が附則第一条第十二号に定める日以後に取得又は製作をする同項に規定する特定船舶（同日前に締結した契約に基づき取得をするもの（以下この項において「経過特定船舶」という。）を除く。）について適用し、個人が同日前に取得又は製作をした旧租税特別措置法第十一条第一項に規定する特定船舶（経過特定船舶を含む。）については、なお従前の例による。 suppl-5051-3/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified ships prescribed in that paragraph that an individual acquires or manufactures on or after the date specified in Article 1, item (xii) of the Supplementary Provisions (excluding those acquired based on a contract concluded before that date (hereinafter referred to as "transitional specified ships" in this paragraph)), and the provisions then in force continue to govern specified ships prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified ships) that an individual acquired or manufactured before that date. machine translation, not official **第二項** 新租税特別措置法第十一条の三第一項の規定は、個人が施行日以後に取得又は製作若しくは建設（以下この項及び第四項において「取得等」という。）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-5051-3/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-2 The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs (hereinafter referred to as "acquisition, etc." in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern 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. machine translation, not official **第三項** 新租税特別措置法第十二条（第四項の表の第二号から第四号までに係る部分に限る。）の規定は、個人が施行日以後に取得等（租税特別措置法第十二条第二項に規定する取得等をいう。以下この項において同じ。）をする新租税特別措置法第十二条第四項に規定する産業振興機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第四項に規定する産業振興機械等については、なお従前の例による。 suppl-5051-3/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-3 The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in paragraph (4)) apply to industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 12, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第十三条第一項の規定は、個人が取得等をする同項に規定する事業再編促進機械等で施行日以後に受ける農業競争力強化支援法（平成二十九年法律第三十五号）第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（施行日前に受けた同法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画について施行日以後に同条第一項の規定による変更の認定があったときにおけるその変更後のもの（以下この項において「経過認定事業再編計画」という。）を含む。）に記載されたものについて適用し、個人が取得等をした旧租税特別措置法第十三条第一項に規定する事業再編促進機械等で施行日前に受けた農業競争力強化支援法第十八条第一項の認定に係る同法第十九条第二項に規定する認定事業再編計画（経過認定事業再編計画を除く。）に記載されたものについては、なお従前の例による。 suppl-5051-3/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-4 The provisions of Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in that paragraph for which an individual makes an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) pertaining to the certification under Article 18, paragraph (1) of that Act received on or after the Effective Date (including, where a certification of change under paragraph (1) of that Article has been given on or after the Effective Date for a certified business restructuring plan prescribed in Article 19, paragraph (2) of that Act pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date, that plan as changed (hereinafter referred to as a "transitional certified business restructuring plan" in this paragraph)), and the provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date (excluding a transitional certified business restructuring plan). machine translation, not official --- ## Cites - suppl-5051-3/art-29/par-1: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-5051-3/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-12 - suppl-5051-3/art-29/par-1: 新租税特別措置法第十一条第一項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1 - suppl-5051-3/art-29/par-1: この項 → 租税特別措置法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5051-3/art-29/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-1 - suppl-5051-3/art-29/par-2: 第四項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-5051-3/art-29/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-4 - suppl-5051-3/art-29/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-5051-3/art-29/par-2: この項 → 租税特別措置法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5051-3/art-29/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-2 - suppl-5051-3/art-29/par-3: この項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-5051-3/art-29/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-3 - suppl-5051-3/art-29/par-3: 租税特別措置法第十二条第二項 → 租税特別措置法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2 - suppl-5051-3/art-29/par-3: 新租税特別措置法第十二条 → 租税特別措置法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/special-taxation-measures-act/art-12 · https://japanlaw.org/l/332AC0000000026/art-12 - suppl-5051-3/art-29/par-3: 第四項 → 租税特別措置法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4 - suppl-5051-3/art-29/par-4: 農業競争力強化支援法（平成二十九年法律第三十五号）第十八条第一項 → e-Gov law 429AC0000000035, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection - suppl-5051-3/art-29/par-4: 同法第十九条第二項 → e-Gov law 429AC0000000035, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection - suppl-5051-3/art-29/par-4: 同条第一項 → e-Gov law 429AC0000000035, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection - suppl-5051-3/art-29/par-4: この項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-5051-3/art-29/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-4 - suppl-5051-3/art-29/par-4: 新租税特別措置法第十三条第一項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1 ## Cited by 5 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十二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-12 - 租税特別措置法 附則第二十九条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-1 - 租税特別措置法 附則第二十九条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-2 - 租税特別措置法 附則第二十九条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-3 - 租税特別措置法 附則第二十九条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/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-20261007T211206-643, 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