# 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-5061-8/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-5061-8/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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-5061-8/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29 **第一項** 個人が施行日前に租税特別措置法第十二条第二項に規定する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（同項の表の第四号の下欄に掲げる設備を構成するものに限る。）については、なお従前の例による。 suppl-5061-8/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-1 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 (limited to those constituting the equipment listed in the right-hand column of item (iv) of the table in that paragraph) for which an individual made an acquisition, etc. prescribed in Article 12, paragraph (2) of the Act on Special Measures Concerning Taxation before the Effective Date. machine translation, not official **第二項** 個人が取得又は製作若しくは建設（以下この項及び次項において「取得等」という。）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（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に記載されたもの（個人が施行日以後に取得等をする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にあっては、施行日の前日において記載されているものに限る。）については、なお従前の例による。 suppl-5061-8/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-2 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 has made an acquisition, manufacture or construction (hereinafter referred to as an "acquisition, etc." in this paragraph and the following paragraph) and which are set forth 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 referred to in Article 18, paragraph (1) of that Act obtained before the Effective Date (or, for 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 makes an acquisition, etc. on or after the Effective Date, limited to those set forth in that plan as of the day before the Effective Date). machine translation, not official **第三項** 新租税特別措置法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する輸出事業用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十三条の二第一項に規定する輸出事業用資産については、なお従前の例による。 suppl-5061-8/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-3 The provisions of Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to export business assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern export business assets prescribed in Article 13-2, 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 **第四項** 新租税特別措置法第十五条第一項の規定は、個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、個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十五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-5061-8/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-4 The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date. machine translation, not official **第五項** 施行日から附則第一条第十五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十五条第一項の規定の適用については、同項中「物資の流通の効率化に関する法律第四条第二号」とあるのは、「流通業務の総合化及び効率化の促進に関する法律第二条第二号」とする。 suppl-5061-8/art-29/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-5 With regard to the application of the provisions of Article 15, paragraph (1) 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 (xv) of the Supplementary Provisions, the phrase "Article 4, item (ii) of the Act on Improving the Efficiency of Distribution of Goods" in that paragraph is deemed to be replaced with "Article 2, item (ii) of the Act on Advancement of Integration and Streamlining of Distribution Business". machine translation, not official **第六項** 新租税特別措置法第十九条第三項の規定は、令和七年分以後の所得税について適用する。 suppl-5061-8/art-29/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-6 The provisions of Article 19, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years. machine translation, not official --- ## Cites - suppl-5061-8/art-29/par-1: 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-5061-8/art-29/par-2: 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-5061-8/art-29/par-2: 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-5061-8/art-29/par-2: 次項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-5061-8/art-29/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-3 - suppl-5061-8/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-5061-8/art-29/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/par-2 - suppl-5061-8/art-29/par-3: 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 - suppl-5061-8/art-29/par-4: 新租税特別措置法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 - suppl-5061-8/art-29/par-5: 物資の流通の効率化に関する法律第四条第二号 → e-Gov law 417AC0000000085, 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — not held in this collection - suppl-5061-8/art-29/par-5: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-5061-8/art-1/par-1/item-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-15 - suppl-5061-8/art-29/par-5: 新租税特別措置法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 - suppl-5061-8/art-29/par-6: 新租税特別措置法第十九条第三項 → 租税特別措置法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/art-19/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-5061-8/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/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-20261007T211206-650, 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