# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（事業適応設備を取得した場合等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-27` - 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-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27 - 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. --- ### 第二十七条（事業適応設備を取得した場合等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 Business Adaptation Equipment Is Acquired, etc. caption: machine translation, not official suppl-5061-8/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27 **第一項** 新租税特別措置法第十条の五の六第五項及び第九項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第五項に規定する生産工程効率化等設備について適用し、個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十条の五の六第五項に規定する生産工程効率化等設備等については、なお従前の例による。 suppl-5061-8/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-1 The provisions of Article 10-5-6, paragraphs (5) and (9) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (5) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 10-5-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第十条の五の六第十二項（第三号に係る部分に限る。）の規定は、令和六年分以後の所得税について適用する。 suppl-5061-8/art-27/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-2 The provisions of Article 10-5-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to income tax for 2024 and subsequent years. machine translation, not official **第三項** 施行日から附則第一条第十三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五の六第五項、第九項及び第十二項の規定の適用については、同条第五項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」と、「第二十一条の二十第二項第二号」とあるのは「第二十一条の十三第二項第三号」と、同条第九項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、同条第十二項第三号中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」とする。 suppl-5061-8/art-27/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-3 With regard to the application of the provisions of Article 10-5-6, paragraphs (5), (9) and (12) 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 (xiii) of the Supplementary Provisions, the phrase "Article 21-22, paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)", and the phrase "Article 21-20, paragraph (2), item (ii)" with "Article 21-13, paragraph (2), item (iii)"; the phrase "Article 21-22, paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)"; and the phrase "Article 21-22, paragraph (1)" in paragraph (12), item (iii) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", and the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)". machine translation, not official --- ## Cites - suppl-5061-8/art-27/par-1: 新租税特別措置法第十条の五の六第五項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5 - suppl-5061-8/art-27/par-1: 第九項 → 租税特別措置法 第十条の五の六第九項 (Article 10-5-6, paragraph (9)), art-10-5-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9 - suppl-5061-8/art-27/par-2: 新租税特別措置法第十条の五の六第十二項 → 租税特別措置法 第十条の五の六第十二項 (Article 10-5-6, paragraph (12)), art-10-5-6/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12 - suppl-5061-8/art-27/par-3: 第十二項 → 租税特別措置法 第十条の五の六第十二項 (Article 10-5-6, paragraph (12)), art-10-5-6/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12 - suppl-5061-8/art-27/par-3: 新租税特別措置法第十条の五の六第五項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5 - suppl-5061-8/art-27/par-3: 第九項 → 租税特別措置法 第十条の五の六第九項 (Article 10-5-6, paragraph (9)), art-10-5-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9 - suppl-5061-8/art-27/par-3: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5061-8/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13 --- ## 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-20261007T211206-650, 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