# 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)（法人の減価償却等に関する経過措置） — address `suppl-3461-22/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-3461-22/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/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（法人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. for Corporations caption: machine translation, not official suppl-3461-22/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12 **第一項** 新法第四十三条及び第四十三条の二の規定は、法人が施行日以後にその事業の用に供する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、法人が同日前にその事業の用に供した旧法第四十三条第一項に規定する合理化機械等については、なお従前の例による。 suppl-3461-22/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-1 The provisions of Articles 43 and 43-2 of the New Act apply to rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation uses for its business on or after the Effective Date, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that a corporation used for its business before that date. machine translation, not official **第二項** 旧法第五十条第一項に規定する法人が施行日前に同項に規定する工事のために支出した金額については、なお従前の例による。 suppl-3461-22/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-2 The provisions then in force continue to govern amounts that a corporation prescribed in Article 50, paragraph (1) of the Former Act disbursed before the Effective Date for construction work prescribed in that paragraph. machine translation, not official **第三項** 新法第五十一条の三の規定は、法人が附則第一条第三号に掲げる日以後に新法第五十一条の三第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。 suppl-3461-22/art-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-3 The provisions of Article 51-3 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which a corporation obtains the certification under Article 51-3, paragraph (1) of the New Act on or after the date listed in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official **第四項** 新法第五十二条の二の規定は、法人が施行日以後に納付する同条第一項に規定する事業者負担金について適用する。 suppl-3461-22/art-12/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-4 The provisions of Article 52-2 of the New Act apply to business operators' contributions prescribed in paragraph (1) of that Article that a corporation pays on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3461-22/art-12/par-3: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-3461-22/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-3 --- ## 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-20261007T211206-279, 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