# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（個人の減価償却等に関する経過措置） — address `suppl-3461-22/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4 - 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. --- ### 第四条（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. for Individuals caption: machine translation, not official suppl-3461-22/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4 **第一項** 新法第十一条及び第十一条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後にその事業の用に供する新法第十一条第一項に規定する合理化機械等について適用し、個人が同日前にその事業の用に供した旧法第十一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-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4/par-1 The provisions of Articles 11 and 11-2 of the New Act apply to rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual used for the individual's business before that date. machine translation, not official **第二項** 新法第十六条の二の規定は、個人が附則第一条第三号に掲げる日以後に新法第十六条の二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-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4/par-2 The provisions of Article 16-2 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which an individual obtains the certification under Article 16-2, 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 **第三項** 新法第十八条の二の規定は、個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-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4/par-3 The provisions of Article 18-2 of the New Act apply to business operators' contributions prescribed in paragraph (1) of that Article that an individual pays on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3461-22/art-4/par-2: 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