# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3361-237` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-237 - 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. --- ## 附　則 昭和三六年一一月二五日法律第二三七号 suppl-3361-237 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237 **第一項** この法律は、公布の日から施行する。ただし、第十三条、第三十八条の三第四項及び第四十五条の改正規定は、産炭地域振興臨時措置法（昭和三十六年法律第二百十九号）の施行の日から施行する。 suppl-3361-237/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Article 13, Article 38-3, paragraph (4) and Article 45 come into effect on the date on which the Act on Temporary Measures for the Promotion of Coal-Producing Areas (Act No. 219 of 1961) comes into effect. machine translation, not official **第二項** 改正後の租税特別措置法（以下「新法」という。）第二十三条の二第一項及び第二十三条の三第一項に規定する固定資産には、これらの規定に規定する年における事業所得の計算上必要な経費に算入する減価償却費の額の計算に関し次に掲げる法律の規定の適用を受ける固定資産は、含まれないものとする。 suppl-3361-237/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2 Fixed assets prescribed in Article 23-2, paragraph (1) and Article 23-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") are not to include fixed assets to which the provisions of the following Acts apply with regard to the calculation of the amount of depreciation expenses to be included in necessary expenses in calculating business income for the year prescribed in those provisions: machine translation, not official **一** 新法附則第五条第二項又は第五項の規定によりその効力を有するものとされる旧租税特別措置法（昭和二十一年法律第十五号）第五条の五又は第二十一条の二第一項 suppl-3361-237/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2/item-1 Article 5-5 or Article 21-2, paragraph (1) of the former Act on Special Measures Concerning Taxation (Act No. 15 of 1946), which remain in force pursuant to the provisions of Article 5, paragraph (2) or paragraph (5) of the Supplementary Provisions of the New Act; machine translation, not official **二** 租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号。以下「改正法」という。）附則第三条第一項、第三項若しくは第四項又は同条第二項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第十条若しくは第十一条 suppl-3361-237/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2/item-2 Article 10 or Article 11 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961; hereinafter referred to as the "Amending Act"), which remain in force pursuant to the provisions of Article 3, paragraph (1), (3) or (4) or paragraph (2) of that Article of the Supplementary Provisions of the Amending Act. machine translation, not official **第三項** 新法第五十七条の三第一項及び第五十七条の四第一項に規定する固定資産には、これらの規定に規定する事業年度における償却額の計算に関し次に掲げる法律の規定の適用を受ける固定資産は、含まれないものとする。 suppl-3361-237/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3 Fixed assets prescribed in Article 57-3, paragraph (1) and Article 57-4, paragraph (1) of the New Act are not to include fixed assets to which the provisions of the following Acts apply with regard to the calculation of the amount of depreciation for the business year prescribed in those provisions: machine translation, not official **一** 新法附則第十二条第二項、第五項又は第七項の規定によりその効力を有するものとされる旧租税特別措置法第五条の六、第七条の五又は第二十一条の二第二項 suppl-3361-237/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3/item-1 Article 5-6, Article 7-5 or Article 21-2, paragraph (2) of the former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of Article 12, paragraph (2), (5) or (7) of the Supplementary Provisions of the New Act; machine translation, not official **二** 改正法附則第十一条第一項、第三項若しくは第四項又は同条第二項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第四十二条、第四十三条若しくは第四十五条 suppl-3361-237/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3/item-2 Article 42, Article 43 or Article 45 of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 11, paragraph (1), (3) or (4) or paragraph (2) of that Article of the Supplementary Provisions of the Amending Act. machine translation, not official --- ## Cites - suppl-3361-237/par-2/item-1: 第五項 → 租税特別措置法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3321-26/art-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-5 - suppl-3361-237/par-2/item-1: 新法附則第五条第二項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3321-26/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-2 - suppl-3361-237/par-2/item-2: 第三項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3361-40/art-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-3 - suppl-3361-237/par-2/item-2: 同条第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3361-40/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-2 - suppl-3361-237/par-2/item-2: 第四項 → 租税特別措置法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3361-40/art-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-4 - suppl-3361-237/par-2/item-2: 租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号。以下「改正法」という。）附則第三条第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3361-40/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-1 - suppl-3361-237/par-3/item-1: 第五項 → 租税特別措置法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-3321-26/art-12/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-5 - suppl-3361-237/par-3/item-1: 第七項 → 租税特別措置法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-3321-26/art-12/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-7 - suppl-3361-237/par-3/item-1: 新法附則第十二条第二項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3321-26/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-2 - suppl-3361-237/par-3/item-2: 第四項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3361-40/art-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-4 - suppl-3361-237/par-3/item-2: 第三項 → 租税特別措置法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3361-40/art-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-3 - suppl-3361-237/par-3/item-2: 同条第二項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3361-40/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-2 - suppl-3361-237/par-3/item-2: 改正法附則第十一条第一項 → 租税特別措置法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3361-40/art-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-1 --- ## 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-20261007T211206-261, 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