# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（景気調整のための課税の特例に関する経過措置） — address `suppl-3481-16/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-17 - 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. --- ### 第十七条（景気調整のための課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation for Economic Adjustment caption: machine translation, not official suppl-3481-16/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-17 **第一項** 附則第十一条第四項の規定により旧法第四十三条の規定の例によることとされる同項の減価償却資産の償却については、旧法第六十六条の六中「第四十三条第一項」とあるのは、「第四十三条第一項（昭和四十八年改正法附則第十一条第四項を含む。）」として、同条の規定の例による。 suppl-3481-16/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-17/par-1 With regard to the depreciation of the depreciable assets referred to in Article 11, paragraph (4) of the Supplementary Provisions which are to be governed by the provisions of Article 43 of the Former Act pursuant to the provisions of that paragraph, the provisions of Article 66-6 of the Former Act are to govern, with the phrase "Article 43, paragraph (1)" in that Article deemed to be replaced with "Article 43, paragraph (1) (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)". machine translation, not official --- ## Cites - suppl-3481-16/art-17/par-1: 附則第十一条第四項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3481-16/art-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-4 --- ## 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-20261007T211206-286, 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