# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, 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 (Supplementary Provisions, Article 14)（法人の減価償却に関する経過規定） — address `suppl-3421-24/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/suppl-3421-24/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/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（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Corporations caption: machine translation, not official suppl-3421-24/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14 **第一項** 新法第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等について適用し、法人が同日前に取得し、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合については、なお従前の例による。この場合において、法人が施行日から当該法人の同日以後最初に開始する事業年度開始の日の前日までの間に取得し、又は製作して事業の用に供した新法第四十三条第一項に規定する合理化機械等の償却額の計算方法については、旧法第四十三条の規定の例によるものとする。 suppl-3421-24/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-1 The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after the Effective Date, and in the case where a corporation has used for business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern. In this case, the method of calculating the depreciation amount of rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation has acquired or manufactured and used for business during the period from the Effective Date to the day before the first day of the first business year of that corporation commencing on or after that date is to be governed by the provisions of Article 43 of the Former Act. machine translation, not official **第二項** 新法第四十六条第一項第二号の規定は、施行日以後に同号に掲げる場合に該当することとなる法人について適用する。この場合において、当該法人の施行日前に開始した事業年度の同号に掲げる漁船の償却額の計算方法については、旧法第四十六条の規定の例によるものとする。 suppl-3421-24/art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-2 The provisions of Article 46, paragraph (1), item (ii) of the New Act apply to a corporation that comes to fall under the case listed in that item on or after the Effective Date. In this case, the method of calculating the depreciation amount of the fishing vessels listed in that item for a business year of that corporation that commenced before the Effective Date is to be governed by the provisions of Article 46 of the Former Act. machine translation, not official **第三項** 新法第四十六条の二（第七項を除く。）の規定は、法人の施行日以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、法人の同日前の旧法第四十六条の二第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。 suppl-3421-24/art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-3 The provisions of Article 46-2 of the New Act (excluding paragraph (7)) apply to a corporation's revenue prescribed in paragraph (1) of that Article that derives from overseas transactions, etc. prescribed in that paragraph on or after the Effective Date, and with regard to a corporation's revenue prescribed in Article 46-2, paragraph (1) of the Former Act that derives from overseas transactions, etc. prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 法人が、当該法人の施行日以後最初に開始する事業年度開始の日の前日までに、旧法第四十四条第一項に規定する開発研究機械等でその製作後事業の用に供されたことのないものを取得し、又は製作して、これを同項に規定する開発研究の用に供した場合におけるその用に供した事業年度の当該開発研究機械等に係る同項に規定する償却範囲額の計算については、同項中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年六月一日以後最初に開始する事業年度開始の日の前日」として、同条の規定の例によるものとする。 suppl-3421-24/art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-14/par-4 With regard to the calculation of the allowable depreciation amount prescribed in Article 44, paragraph (1) of the Former Act for development research machinery, etc. for the business year in which it was used for development research, in the case where a corporation has, by the day before the first day of the first business year of that corporation commencing on or after the Effective Date, acquired or manufactured development research machinery, etc. prescribed in that paragraph that has not been used for business since its manufacture, and has used it for development research prescribed in that paragraph, the provisions of that Article are to govern, with the phrase "May 31, 1967" in that paragraph deemed to be replaced with "the day before the first day of the first business year commencing on or after June 1, 1967". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/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-20261007T211206-270, 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