# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の減価償却に関する経過措置） — address `suppl-3451-38/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-6 - 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. --- ### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-3451-38/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-6 **第一項** 新法第十一条又は第十二条の二の規定は、個人が施行日以後に取得し、又は製作し、若しくは建設して事業の用に供した新法第十一条第一項又は第十二条の二第一項に規定する合理化機械等又は工業用機械等について適用し、個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十一条第一項又は第十二条の二第一項に規定する合理化機械等又は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-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-6/par-1 The provisions of Article 11 or Article 12-2 of the New Act apply to rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the New Act that an individual has acquired, manufactured or constructed and used for business on or after the Effective Date, and the provisions then in force continue to govern cases where an individual has used for the individual's business rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the Former Act that the individual acquired, manufactured or built before that date. machine translation, not official **第二項** 旧法第十三条第一項第二号に掲げる場合に該当する個人の昭和四十五年分以後の事業所得の金額の計算上必要経費に算入する漁船に係る償却費の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。この場合において、当該個人に対する新法第十三条の三の規定の適用については、同条に規定する第十三条第一項又は第二項には、なおその効力を有するものとされる旧法第十三条第一項又は第二項の規定を含むものとする。 suppl-3451-38/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-6/par-2 With regard to the calculation of the amount of depreciation allowances for fishing vessels to be included in necessary expenses in calculating the amount of business income for 1970 and subsequent years of an individual falling under the case listed in Article 13, paragraph (1), item (ii) of the Former Act, the provisions of that Article remain in force. In this case, with regard to the application of the provisions of Article 13-3 of the New Act to that individual, Article 13, paragraph (1) or (2) prescribed in that Article is to include the provisions of Article 13, paragraph (1) or (2) of the Former Act which remain in force. 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-20261007T211206-276, translated 2026-10-08 - 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