# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（法人の減価償却等に関する経過措置） — address `suppl-3441-15/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11 - 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. --- ### 第十一条（法人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Corporations caption: machine translation, not official suppl-3441-15/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11 **第一項** 新法第四十三条の規定は、法人が昭和四十四年四月一日以後に取得し、又は製作し、若しくは建設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、若しくは建設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-3441-15/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/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, manufactured or constructed and used for business on or after April 1, 1969, and the provisions then in force continue to govern cases where a corporation has used for its business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that it acquired, manufactured or constructed before that date. machine translation, not official **第二項** 昭和四十三年四月一日から昭和四十四年三月三十一日までの間に旧法第四十五条の二第一項の規定により中小企業構造改善促進計画を実施することについて承認を受けた同項に規定する商工組合等の組合員の同項に規定する減価償却資産の償却限度額の計算については、なお従前の例による。ただし、当該商工組合等が、中小企業近代化促進法の一部を改正する法律による改正後の中小企業近代化促進法第五条の二第一項の承認を受けた場合には、当該承認のあつた日を含む事業年度以後の各事業年度については、この限りでない。 suppl-3441-15/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-2 The provisions then in force continue to govern the calculation of the allowable depreciation amount of depreciable assets prescribed in Article 45-2, paragraph (1) of the Former Act of members of a commercial and industrial association, etc. prescribed in that paragraph that obtained approval, during the period from April 1, 1968 to March 31, 1969, pursuant to the provisions of that paragraph for implementing a small and medium sized enterprise structural improvement promotion plan; provided, however, that where that commercial and industrial association, etc. has obtained the approval under Article 5-2, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act, this does not apply to each business year on or after the business year that includes the date of that approval. machine translation, not official **第三項** 前項に規定する商工組合等が同項ただし書に規定する承認を受けた場合における新法第四十五条の二第一項の規定の適用については、同項中「その事業年度開始の日」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）による改正前の租税特別措置法第四十五条の二第一項の承認のあつた日を含む事業年度開始の日」とする。 suppl-3441-15/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-3 With regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act in the case where the commercial and industrial association, etc. prescribed in the preceding paragraph has obtained the approval prescribed in the proviso to that paragraph, the phrase "the first day of that business year" in that paragraph of the New Act is deemed to be replaced with "the first day of the business year that includes the date of the approval under Article 45-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official **第四項** 法人が、旧法第四十六条第一項第三号に掲げる場合に該当する場合における当該法人の昭和四十四年四月一日以後に開始する事業年度の同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。 suppl-3441-15/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-4 The provisions then in force continue to govern the calculation of the allowable depreciation amount of depreciable assets listed in Article 46, paragraph (1), item (iii) of the Former Act for a business year beginning on or after April 1, 1969 of a corporation falling under the case listed in that item. machine translation, not official **第五項** 前項の規定の適用を受ける法人が、昭和四十四年四月一日以後に開始する事業年度について、新法第四十六条の二第一項の規定の適用を受ける場合には、同項中「若しくは次条から第五十一条の二まで」とあるのは、「、次条から第五十一条の二まで若しくは租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十一条第四項」とする。 suppl-3441-15/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-5 Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2, paragraph (1) of the New Act for a business year beginning on or after April 1, 1969, the phrase "or the following Article through Article 51-2" in that paragraph is deemed to be replaced with ", the following Article through Article 51-2 or Article 11, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official --- ## Cites - suppl-3441-15/art-11/par-3: 前項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3441-15/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-2 - suppl-3441-15/art-11/par-5: 前項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3441-15/art-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十一条第三項（法人の減価償却等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-3 - 租税特別措置法 附則第十一条第五項（法人の減価償却等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-5 --- ## 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-20261007T211206-274, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-275, 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