# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5)
- 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: 第五条 (Supplementary Provisions, Article 5)（個人の減価償却に関する経過規定） — address `suppl-3431-23/art-5`
- 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-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-5
- 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.
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### 第五条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Individuals
caption: machine translation, not official
suppl-3431-23/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-5
**第一項** 個人が新法第十三条の三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四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、当該個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-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-5/par-1
In the case where an individual applies the provisions of Article 13-3, 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 (4), 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 individual's revenue from those transactions on or after April 1, 1968.
machine translation, not official
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## 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