# 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)（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-5081-12/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-5081-12/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/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（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 the Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc. caption: machine translation, not official suppl-5081-12/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-27 **第一項** 新租税特別措置法第十条の五の規定は、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施行日以後に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等（同条第一項に規定する取得等をいう。）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、旧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施行日前に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-5081-12/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-27/par-1 The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated 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, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) 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 the specified buildings, etc. prescribed in Article 10-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated 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, 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. machine translation, not official --- ## Cites - suppl-5081-12/art-27/par-1: 新租税特別措置法第十条の五 → 租税特別措置法 第十条の五 (Article 10-5), art-10-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5 · https://japanlaw.org/l/332AC0000000026/art-10-5 - suppl-5081-12/art-27/par-1: 同条第一項 → 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-5081-12/art-27/par-1: 同条第三項 → 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 --- ## 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-20261007T211206-661, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07