# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（法人の減価償却に関する経過措置） — address `suppl-3511-5/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10 - 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. --- ### 第十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations caption: machine translation, not official suppl-3511-5/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10 **第一項** 新法第四十三条第一項の表の第二号から第十号まで、第十四号及び第十五号の規定は、法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。以下この条及び次条第九項において同じ。）をして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特定設備等について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第二号から第九号まで、第十四号及び第十五号に掲げる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-3511-5/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-1 The provisions of items (ii) through (x), (xiv) and (xv) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 43, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article and in paragraph (9) of the following Article) on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business depreciable assets listed in items (ii) through (ix), (xiv) and (xv) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十三条第一項の表の第十一号から第十三号までの規定は、施行日以後にこれらの号に規定する政令で定められる工事の施行に伴う取得又は建設に係るこれらの号の設備について適用し、施行日前に旧法第四十三条第一項の表の第十号、第十一号及び第十三号に規定する政令で定められた工事の施行に伴う取得又は建設に係るこれらの号の設備については、なお従前の例による。 suppl-3511-5/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-2 The provisions of items (xi) through (xiii) of the table in Article 43, paragraph (1) of the New Act apply to the equipment referred to in those items that is acquired or constructed in conjunction with the execution of construction work specified on or after the Effective Date by Cabinet Order as prescribed in those items, and with regard to the equipment referred to in items (x), (xi) and (xiii) of the table in Article 43, paragraph (1) of the Former Act that was acquired or constructed in conjunction with the execution of construction work specified before the Effective Date by Cabinet Order as prescribed in those items, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に旧法第四十三条第一項の表の第十二号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。 suppl-3511-5/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-3 With regard to the equipment referred to in item (xii) of the table in Article 43, paragraph (1) of the Former Act that was acquired or constructed in conjunction with the execution of construction work specified before the Effective Date by Cabinet Order as prescribed in that item, the provisions then in force continue to govern. machine translation, not official **第四項** 法人が施行日前に旧法第四十四条第一項に規定する承認を受けた同項に規定する新技術企業化用機械設備等については、なお従前の例による。 suppl-3511-5/art-10/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-4 With regard to machinery and equipment, etc. for the commercialization of new technology prescribed in Article 44, paragraph (1) of the Former Act for which a corporation obtained the approval prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する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。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第四十五条第一項の表の第二号（工業開発地区に係る部分に限る。）及び第三号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第二号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第三号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。 suppl-3511-5/art-10/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-5 The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph for which an acquisition, etc. is made during the period from the Effective Date to March 31, 1979 within the districts listed in item (ii) (limited to the part concerning industrial development districts) and item (iii) of the table in that paragraph, the phrase "one-fourth" in item (ii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iii) of that table with "one-half", and the phrase "one-fifth" with "one-fourth". machine translation, not official **第六項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置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。この場合において、施行日から昭和五十三年三月三十一日までの間に取得又は製作がされる新法第四十五条の二第一項に規定する機械及び装置に対する同項の規定の適用については、同項中「六分の一」とあるのは、「五分の一」とする。 suppl-3511-5/art-10/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-6 The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date and provides for use in its business, and in the case where a corporation has provided for use in its business machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act to machinery and equipment prescribed in that paragraph that are acquired or manufactured during the period from the Effective Date to March 31, 1978, the phrase "one-sixth" in that paragraph is deemed to be replaced with "one-fifth". machine translation, not official **第七項** 旧法第四十五条の三第一項第三号に掲げる場合に該当する法人の漁業再建整備特別措置法の施行の日前に終了する事業年度の同号に掲げる漁船の償却限度額の計算については、同号中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法の施行の日の前日」として、同条の規定の例による。 suppl-3511-5/art-10/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-7 With regard to the calculation of the depreciation limit for fishing vessels listed in Article 45-3, paragraph (1), item (iii) of the Former Act for business years ending before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries of a corporation falling under the case listed in that item, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that item deemed to be replaced with "the day before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries". machine translation, not official **第八項** 旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第四十五条の三第一項第三号に規定する構成員である法人の漁業再建整備特別措置法附則第三項に規定する期間内に終了する事業年度分の法人税に係る同号の規定の適用については、同号中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは、「旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」とする。 suppl-3511-5/art-10/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-8 With regard to the application of the provisions of Article 45-3, paragraph (1), item (iii) of the New Act to corporation tax for business years ending within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries of a corporation that is a member prescribed in that item of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act, the phrase "that has received the certification under paragraph (1) of Article 5 of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph during the period from April 1, 1976 to March 31, 1978" in that item is deemed to be replaced with "pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act". machine translation, not official **第九項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。 suppl-3511-5/art-10/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-9 The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する店舗等併設住宅の店舗等については、なお従前の例による。 suppl-3511-5/art-10/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-10 The provisions of Article 47, paragraph (2) of the New Act apply to specified buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to stores, etc. of housing with attached stores, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十一項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等については、なお従前の例による。 suppl-3511-5/art-10/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-11 The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十二項** 新法第五十条第一項の規定は、法人が施行日以後に取得（改良を含む。）又は建設をして同項の拡大造林の用に供する同項に規定する構築物について適用し、法人が施行日前に当該取得又は建設をした旧法第五十条第一項に規定する構築物を同項の拡大造林の用に供した場合については、なお従前の例による。 suppl-3511-5/art-10/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-12 The provisions of Article 50, paragraph (1) of the New Act apply to structures prescribed in that paragraph that a corporation acquires (including improves) or constructs on or after the Effective Date and provides for use in the expanded afforestation referred to in that paragraph, and in the case where a corporation has provided for use in the expanded afforestation referred to in Article 50, paragraph (1) of the Former Act structures prescribed in that paragraph that it so acquired or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十三項** 旧法第五十一条の二第一項第二号に掲げる認定中小企業者である法人が中小企業事業転換対策臨時措置法の施行の日前に同号に掲げる認定を受けた場合については、なお従前の例による。 suppl-3511-5/art-10/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-13 In the case where a corporation that is a certified small and medium sized enterprise listed in Article 51-2, paragraph (1), item (ii) of the Former Act obtained the certification listed in that item before the date of enforcement of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises, the provisions then in force continue to govern. machine translation, not official **第十四項** 新法第五十二条の四第四項の規定は、法人が施行日以後に終了する事業年度において同条第一項又は第二項の規定により積み立てた特別償却準備金の益金算入について適用し、法人が施行日前に終了した事業年度において旧法第五十二条の四第一項又は第二項の規定により積み立てた特別償却準備金の益金算入については、なお従前の例による。 suppl-3511-5/art-10/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-14 The provisions of Article 52-4, paragraph (4) of the New Act apply to the inclusion in gross profit of a reserve for special depreciation that a corporation has set aside under the provisions of paragraph (1) or (2) of that Article in a business year ending on or after the Effective Date, and with regard to the inclusion in gross profit of a reserve for special depreciation that a corporation set aside under the provisions of Article 52-4, paragraph (1) or (2) of the Former Act in a business year that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十五項** 新法第五十二条の五の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の五に規定する減価償却資産については、なお従前の例による。 suppl-3511-5/art-10/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-15 The provisions of Article 52-5 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-5 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3511-5/art-10/par-1: 次条第九項 → 租税特別措置法 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-3511-5/art-11/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-9 - suppl-3511-5/art-10/par-1: この条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-3511-5/art-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/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-20261007T211206-295, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-296, 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