# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Article 14) - 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: 第十四条 (Article 14)（特定都市再生建築物の割増償却） — address `art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-14 - 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. --- ### 第十四条（特定都市再生建築物の割増償却） — Extra Depreciation of Specified Urban Renaissance Buildings caption: machine translation, not official art-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14 **第一項** 青色申告書を提出する個人が、昭和六十年四月一日から令和十一年三月三十一日までの間に、特定都市再生建築物で新築されたものを取得し、又は特定都市再生建築物を新築して、これを当該個人の事業（事業に準ずるものとして政令で定めるものを含む。以下この項において同じ。）の用に供した場合（所有権移転外リース取引により取得した当該特定都市再生建築物をその事業の用に供した場合を除く。）には、その事業の用に供した日以後五年以内の日の属する各年分の不動産所得の金額又は事業所得の金額の計算上、当該特定都市再生建築物の償却費として必要経費に算入する金額は、その事業の用に供した日以後五年以内でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該特定都市再生建築物について同項の規定により計算した償却費の額で当該期間に係るものの百分の百二十五（次項第一号に掲げる地域内において整備される建築物に係るものについては、百分の百五十）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定都市再生建築物の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。 art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 Where an individual who files a blue return acquires, during the period from April 1, 1985 to March 31, 2029, a newly built specified urban renaissance building, or newly builds a specified urban renaissance building, and puts it to use for the individual's business (including that specified by Cabinet Order as equivalent to a business; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to use for that business the specified urban renaissance building acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building in calculating the amount of real estate income or the amount of business income for each year that includes a day within five years from the day on which it was put to use for the business, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the day on which it was put to use for the business during which it is in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 125 percent (for that pertaining to buildings developed within the area listed in item (i) of the following paragraph, 150 percent) of the amount of depreciation allowance calculated for that specified urban renaissance building pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building pursuant to the provisions of paragraph (1) of that Article. machine translation, not official **第二項** 前項に規定する特定都市再生建築物とは、次に掲げる地域内において、都市再生特別措置法（平成十四年法律第二十二号）第二十五条に規定する認定計画（第一号に掲げる地域については同法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画及び国家戦略特別区域法（平成二十五年法律第百七号）第二十五条第一項の認定を受けた同項に規定する国家戦略民間都市再生事業を定めた同項の区域計画を、第二号に掲げる地域については当該区域計画を、それぞれ含む。）に基づいて行われる都市再生特別措置法第二十条第一項に規定する都市再生事業（政令で定める要件を満たすものに限る。）により整備される建築物で政令で定めるものに係る建物及びその附属設備をいう。 art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2 The specified urban renaissance building prescribed in the preceding paragraph means a building and its associated facilities pertaining to buildings specified by Cabinet Order that are developed, within any of the following areas, through an urban reconstruction project prescribed in Article 20, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction (limited to one that meets the requirements specified by Cabinet Order) carried out based on a certified plan prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) (including, for the area listed in item (i), the development plan prescribed in Article 19-10, paragraph (2) of that Act published pursuant to the provisions of Article 19-2, paragraph (11) of that Act and the area plan prescribed in Article 25, paragraph (1) of the National Strategic Special Zones Act (Act No. 107 of 2013) that specifies a national strategic private urban renaissance project prescribed in that paragraph for which the certification under that paragraph has been obtained, and, for the area listed in item (ii), that area plan). machine translation, not official **一** 都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域 art-14/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1 the specified urgent urban renewal area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction; machine translation, not official **二** 都市再生特別措置法第二条第三項に規定する都市再生緊急整備地域（前号に掲げる地域に該当するものを除く。） art-14/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2 the urgent urban renewal area prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (excluding that which falls under the area listed in the preceding item). machine translation, not official **第三項** 前条第二項の規定は、第一項の規定の適用を受ける同項の特定都市再生建築物の償却費の額を計算する場合について準用する。 art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the calculation of the amount of depreciation allowance for the specified urban renaissance building referred to in paragraph (1) that is subject to the provisions of that paragraph. machine translation, not official **第四項** 第十一条第三項の規定は、第一項の規定又は前項において準用する前条第二項の規定を適用する場合について準用する。 art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-14/par-4 The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph. machine translation, not official **第五項** 前項に定めるもののほか、第一項及び第三項の規定の適用に関し必要な事項は、政令で定める。 art-14/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-14/par-5 Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (3) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-14/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1 - art-14/par-1: この項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 - art-14/par-1: 次項第一号 → 租税特別措置法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1 - art-14/par-2: 都市再生特別措置法（平成十四年法律第二十二号）第二十五条 → e-Gov law 414AC0000000022, 第二十五条 (Article 25), art-25 — not held in this collection - art-14/par-2: 同法第十九条の二第十一項 → e-Gov law 414AC0000000022, 第十九条の二第十一項 (Article 19-2, paragraph (11)), art-19-2/par-11 — not held in this collection - art-14/par-2: 同法第十九条の十第二項 → e-Gov law 414AC0000000022, 第十九条の十第二項 (Article 19-10, paragraph (2)), art-19-10/par-2 — not held in this collection - art-14/par-2: 国家戦略特別区域法（平成二十五年法律第百七号）第二十五条第一項 → e-Gov law 425AC0000000107, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection - art-14/par-2: 都市再生特別措置法第二十条第一項 → e-Gov law 414AC0000000022, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection - art-14/par-2: 前項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 - art-14/par-2: 第一号 → 租税特別措置法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1 - art-14/par-2: 第二号 → 租税特別措置法 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2 - art-14/par-2/item-1: 都市再生特別措置法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-14/par-2/item-2: 都市再生特別措置法第二条第三項 → e-Gov law 414AC0000000022, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-14/par-2/item-2: 前号 → 租税特別措置法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1 - art-14/par-3: 前条第二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2 - art-14/par-3: 第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 - art-14/par-4: 前条第二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2 - art-14/par-4: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3 - art-14/par-4: 第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 - art-14/par-4: 前項 → 租税特別措置法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3 - art-14/par-5: 前項 → 租税特別措置法 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-14/par-4 - art-14/par-5: 第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 - art-14/par-5: 第三項 → 租税特別措置法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第十四条第一項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 - 租税特別措置法 第十四条第二項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2 - 租税特別措置法 第十四条第二項第二号（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2 - 租税特別措置法 第十四条第三項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3 - 租税特別措置法 第十四条第四項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-14/par-4 - 租税特別措置法 第十四条第五項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-14/par-5 - 租税特別措置法 第十九条第一項第一号（特別償却等に関する複数の規定の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1 - 租税特別措置法 附則第四十九条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-4 - 租税特別措置法 附則第三十二条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-3 - 租税特別措置法 附則第七十六条第二項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/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-20261007T211206-024, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-025, 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