# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人の減価償却に関する経過規定） — address `suppl-3431-23/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12 - 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. --- ### 第十二条（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-3431-23/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12 **第一項** 新法第四十三条の規定は、法人が昭和四十三年四月一日以後に取得し、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。 suppl-3431-23/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12/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 April 1, 1968, 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. machine translation, not official **第二項** 法人が新法第四十六条の二第一項の規定を適用する場合において、同項に規定する総収入金額のうちに同項に規定する海外取引等による収入金額で新法の規定により同条第三項第四号に掲げる取引に新たに該当することとなつたもの又は同項第十一号に掲げる取引によるものがあるときは、これらの取引による収入金額については、当該法人の昭和四十三年四月一日以後の当該取引による収入金額に限るものとする。 suppl-3431-23/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12/par-2 In the case where a corporation applies the provisions of Article 46-2, paragraph (1) of the New Act, if the gross revenue prescribed in that paragraph includes revenue from overseas transactions, etc. prescribed in that paragraph that derives from transactions that have newly come to fall under the transactions listed in paragraph (3), item (iv) of that Article under the provisions of the New Act, or from the transactions listed in item (xi) of that paragraph, the revenue from those transactions is limited to the corporation's revenue from those transactions on or after April 1, 1968. machine translation, not official **第三項** 法人が、昭和四十三年四月一日前に開始した事業年度において新法第四十五条の二第一項、第四十八条の二第一項又は第五十一条の二第一項に規定する減価償却資産についてこれらの規定の適用を受ける場合には、新法第四十六条第一項、第四十六条の二第一項、第五十二条の三及び第五十二条の四第一項の規定中新法第四十五条の二、第四十八条の二又は第五十一条の二に関する部分の規定は、当該事業年度から適用する。 suppl-3431-23/art-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-12/par-3 In the case where a corporation applies the provisions of Article 45-2, paragraph (1), Article 48-2, paragraph (1) or Article 51-2, paragraph (1) of the New Act to depreciable assets prescribed in those provisions in a business year that commenced before April 1, 1968, the part of the provisions of Article 46, paragraph (1), Article 46-2, paragraph (1), Article 52-3 and Article 52-4, paragraph (1) of the New Act that relates to Article 45-2, Article 48-2 or Article 51-2 of the New Act applies from that business year. machine translation, not official --- ## 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-20261007T211206-272, 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