# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-3501-16/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24 - 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. --- ### 第二十四条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3501-16/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24 **第一項** 改正後の昭和四十八年改正法附則第三条第三項及び第四項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第三項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が施行日前に取得等をした当該減価償却資産を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-3501-16/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-1 The provisions of Article 3, paragraphs (3) and (4) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where an individual provides for use in the individual's business depreciable assets prescribed in paragraph (3) of that Article for which the individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) on or after the Effective Date, and in the case where an individual has provided for use in business such depreciable assets for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 改正後の昭和四十八年改正法附則第四条第二項の規定は、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。 suppl-3501-16/art-24/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-2 The provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply to income tax for 1975 and subsequent years, and with regard to income tax for 1974 and earlier years, the provisions then in force continue to govern. machine translation, not official **第三項** 改正後の昭和四十八年改正法附則第十一条第四項及び第五項の規定は、法人が施行日以後に取得等をする同条第四項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が施行日前に取得等をした当該減価償却資産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-3501-16/art-24/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-3 The provisions of Article 11, paragraphs (4) and (5) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where a corporation provides for use in its business depreciable assets prescribed in paragraph (4) of that Article for which it makes an acquisition, etc. on or after the Effective Date, and in the case where a corporation has provided for use in its business such depreciable assets for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 改正後の昭和四十八年改正法附則第十二条第二項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-3501-16/art-24/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-4 The provisions of Article 12, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3501-16/art-24/par-1: この項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-3501-16/art-24/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-1 - suppl-3501-16/art-24/par-1: 第四項 → 租税特別措置法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3481-16/art-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-4 - suppl-3501-16/art-24/par-1: 第三項 → 租税特別措置法 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-3501-16/art-24/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-3 - suppl-3501-16/art-24/par-1: 昭和四十八年改正法附則第三条第三項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3481-16/art-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-3/par-3 - suppl-3501-16/art-24/par-2: 昭和四十八年改正法附則第四条第二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3481-16/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2 - suppl-3501-16/art-24/par-3: 昭和四十八年改正法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 - suppl-3501-16/art-24/par-3: 第五項 → 租税特別措置法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3481-16/art-11/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-5 - suppl-3501-16/art-24/par-4: 昭和四十八年改正法附則第十二条第二項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3481-16/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十四条第一項（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-1 --- ## 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-20261007T211206-294, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07