# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30)
- 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: 第三十条 (Supplementary Provisions, Article 30)（生産工程効率化等設備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-30`
- 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-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-30
- 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.
---
### 第三十条（生産工程効率化等設備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 Production Process Efficiency Improvement Equipment, etc. Is Acquired
caption: machine translation, not official
suppl-5081-12/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-30
**第一項** 新租税特別措置法第十条の五の五第一項及び第三項の規定は、個人が取得又は製作若しくは建設をする同条第一項に規定する生産工程効率化等設備で施行日以後に受ける同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについて適用し、個人が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五第一項に規定する生産工程効率化等設備で施行日前に受けた同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについては、なお従前の例による。
suppl-5081-12/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-30/par-1
The provisions of Article 10-5-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.
machine translation, not official
---
## Cites
- suppl-5081-12/art-30/par-1: 新租税特別措置法第十条の五の五第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- suppl-5081-12/art-30/par-1: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/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