# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32) — address `suppl-3541-15/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32 - 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. --- ### 第三十二条 suppl-3541-15/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32 **第一項** 附則第二十九条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（次項において「改正後の昭和五十三年改正法」という。）附則第五条第五項の規定は、個人が施行日以後に同条第二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-3541-15/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32/par-1 The provisions of Article 5, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of Article 29 of the Supplementary Provisions (referred to as the "1978 Amendment Act as Amended" in the following paragraph) apply where an individual puts depreciable assets prescribed in paragraph (2) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 改正後の昭和五十三年改正法附則第十四条第五項の規定は、法人が施行日以後に同条第二項及び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、法人が施行日前に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-3541-15/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32/par-2 The provisions of Article 14, paragraph (5) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraphs (2) and (3) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3541-15/art-32/par-1: 次項 → 租税特別措置法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-3541-15/art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32/par-2 - suppl-3541-15/art-32/par-2: 昭和五十三年改正法附則第十四条第五項 → 租税特別措置法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-3531-11/art-14/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-5 - suppl-3541-15/art-32/par-2: 同条第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3531-11/art-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2 - suppl-3541-15/art-32/par-2: 第三項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3531-11/art-14/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十二条第一項 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32/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-20261007T211206-309, 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