# 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-5061-8/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-5061-8/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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-5061-8/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24 **第一項** 第十三条の規定（附則第一条第十二号に掲げる改正規定を除く。）による改正後の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、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受ける個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、施行日前に第十三条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について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する当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された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-5061-8/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-1 The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before the Effective Date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation"), the certification prescribed in that paragraph or paragraph (3) of that Article. machine translation, not official **第二項** 第十三条の規定（附則第一条第十二号に掲げる改正規定に限る。以下この項において同じ。）による改正後の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、同号に定める日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項又は同条第三項に規定する認定を受ける個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、同日前に第十三条の規定による改正前の租税特別措置法第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について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する当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された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-5061-8/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-2 The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (limited to the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions; the same applies hereinafter in this paragraph) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the date specified in that item, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before that date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13, the certification prescribed in that paragraph or paragraph (3) of that Article. machine translation, not official **第三項** 施行日から附則第一条第十二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十条の四の二第一項及び第三項の規定の適用については、同条第一項中「一の特定業務施設」とあるのは、「一の同号に規定する特定業務施設」とする。 suppl-5061-8/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-3 With regard to the application of the provisions of Article 10-4-2, paragraphs (1) and (3) 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 (xii) of the Supplementary Provisions, the phrase "a single specified business facility" in paragraph (1) of that Article is deemed to be replaced with "a single specified business facility prescribed in that item". machine translation, not official --- ## Cites - suppl-5061-8/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-5061-8/art-24/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-5061-8/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-12 - suppl-5061-8/art-24/par-1: 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 - suppl-5061-8/art-24/par-2: この項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-5061-8/art-24/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-2 - suppl-5061-8/art-24/par-2: 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-5061-8/art-24/par-2: 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-5061-8/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-12 - suppl-5061-8/art-24/par-2: 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 - suppl-5061-8/art-24/par-3: 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-5061-8/art-24/par-3: 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-5061-8/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-12 - suppl-5061-8/art-24/par-3: 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 ## 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十二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-12 - 租税特別措置法 附則第二十四条第二項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/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-20261007T211206-649, 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