# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（法人の減価償却に関する経過措置） — address `suppl-3451-38/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13 - 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. --- ### 第十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-3451-38/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13 **第一項** 新法第四十三条（第一項の表の第九号を除く。）の規定は、法人が施行日以後に取得又は製作若しくは建設（以下この条において「取得等」という。）を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について適用し、法人が同日前に取得等をした旧法第四十三条第一項（同項の表の第八号を除く。）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-3451-38/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-1 The provisions of Article 43 of the New Act (excluding item (ix) of the table in paragraph (1)) apply to rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act for which a corporation has made the acquisition, manufacture or construction (hereinafter referred to as "acquisition, etc." in this Article) and which it has used for business on or after the Effective Date, 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 (excluding item (viii) of the table in that paragraph) for which it made the acquisition, etc. before that date. machine translation, not official **第二項** 新法第四十三条第一項の表の第九号の規定は、施行日以後に同号に規定する政令で定められる工事の施行に伴う取得等に係る同号の設備について適用し、同日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた工事の施行に伴う取得等に係る同号の設備については、なお従前の例による。 suppl-3451-38/art-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-2 The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to the equipment referred to in that item for which the acquisition, etc. is made in connection with the execution of construction work specified by Cabinet Order on or after the Effective Date as prescribed in that item, and the provisions then in force continue to govern the equipment referred to in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which the acquisition, etc. is made in connection with the execution of construction work specified by Cabinet Order before that date as prescribed in that item. machine translation, not official **第三項** 新法第四十五条の規定は、法人が施行日以後に取得等をして事業の用に供した同条第一項に規定する工業用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、若しくは建築した旧法第四十五条第一項に規定する工業用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-3451-38/art-13/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-3 The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation has made the acquisition, etc. and that it has used for business on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation has used for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it acquired, manufactured or built before that date. machine translation, not official **第四項** 旧法第四十六条第一項第二号に掲げる場合に該当する法人の昭和四十五年四月一日以後に開始する事業年度の漁船の償却限度額の計算については、同条の規定は、なおその効力を有する。 suppl-3451-38/art-13/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-4 With regard to the calculation of the allowable depreciation amount of fishing vessels for a business year beginning on or after April 1, 1970 of a corporation falling under the case listed in Article 46, paragraph (1), item (ii) of the Former Act, the provisions of that Article remain in force. machine translation, not official **第五項** 前項の規定の適用を受ける法人が昭和四十五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又は第四十六条の三の規定の適用を受ける場合には、新法第四十六条の二第一項中「若しくは前条」とあるのは「若しくは前条（租税特別措置法の一部を改正する法律（昭和四十五年法律第三十八号。以下「改正法」という。）附則第十三条第四項の規定によりなお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四十六条（以下「旧法第四十六条」という。）を含む。以下この条において同じ。）」と、新法第四十六条の三第一項中「前三条」とあるのは「前三条（旧法第四十六条を含む。第五項において同じ。）」と、同条第五項中「第四十六条第一項」とあるのは「第四十六条第一項若しくは旧法第四十六条第一項」とする。 suppl-3451-38/art-13/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-5 Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2 or Article 46-3 of the New Act for a business year beginning on or after April 1, 1970, the phrase "or the preceding Article" in Article 46-2, paragraph (1) of the New Act is deemed to be replaced with "or the preceding Article (including Article 46 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. 38 of 1970; hereinafter referred to as the "Amending Act"), which remains in force pursuant to the provisions of Article 13, paragraph (4) of the Supplementary Provisions of the Amending Act (hereinafter referred to as "Article 46 of the Former Act"); the same applies hereinafter in this Article)", the phrase "the preceding three Articles" in Article 46-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 46 of the Former Act; the same applies in paragraph (5))", and the phrase "Article 46, paragraph (1)" in paragraph (5) of that Article with "Article 46, paragraph (1) or Article 46, paragraph (1) of the Former Act". machine translation, not official **第六項** 旧法第五十一条の二第一項に規定する事業協同組合等が、昭和四十三年四月一日から昭和四十五年三月三十一日までの間に、同項に規定する共同教育施設の取得等をしてその教育の用に供した場合における当該事業協同組合等の同年四月一日以後に開始する事業年度の当該共同教育施設の償却限度額の計算については、なお従前の例による。 suppl-3451-38/art-13/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-6 The provisions then in force continue to govern the calculation of the allowable depreciation amount of joint educational facilities for a business year beginning on or after April 1, 1970 of a business cooperative, etc. prescribed in Article 51-2, paragraph (1) of the Former Act, where that business cooperative, etc. has made the acquisition, etc. of joint educational facilities prescribed in that paragraph and used them for its education during the period from April 1, 1968 to March 31, 1970. machine translation, not official **第七項** 前項の規定の適用を受ける法人が昭和四十五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、第四十六条の三又は第五十一条の二の規定の適用を受ける場合には、新法第四十六条の二第一項及び第四十六条の三第四項中「第五十一条の二まで」とあるのは「第五十一条の二まで若しくは改正法附則第十三条第六項」と、新法第五十一条の二第二項中「若しくは第四十七条から前条まで」とあるのは「、第四十七条から前条まで若しくは改正法附則第十三条第六項」とする。 suppl-3451-38/art-13/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-7 Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2, Article 46-3 or Article 51-2 of the New Act for a business year beginning on or after April 1, 1970, the phrase "through Article 51-2" in Article 46-2, paragraph (1) and Article 46-3, paragraph (4) of the New Act is deemed to be replaced with "through Article 51-2 or Article 13, paragraph (6) of the Supplementary Provisions of the Amending Act", and the phrase "or Article 47 through the preceding Article" in Article 51-2, paragraph (2) of the New Act with ", Article 47 through the preceding Article or Article 13, paragraph (6) of the Supplementary Provisions of the Amending Act". machine translation, not official --- ## Cites - suppl-3451-38/art-13/par-1: この条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3451-38/art-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13 - suppl-3451-38/art-13/par-5: 前項 → 租税特別措置法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3451-38/art-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-4 - suppl-3451-38/art-13/par-7: 前項 → 租税特別措置法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-3451-38/art-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十三条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-1 - 租税特別措置法 附則第十三条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-5 - 租税特別措置法 附則第十三条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-13/par-7 --- ## 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-20261007T211206-277, 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