# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — address `suppl-3541-15/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5 - 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. --- ### 第五条（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Specified Machinery and Equipment, etc. Are Acquired caption: machine translation, not official suppl-3541-15/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5 **第一項** 旧法第十条の二第一項に規定する個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下次条までにおいて同じ。）をした同項に規定する特定機械設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同項中「次条から」とあるのは「次条（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（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第五条第二項及び第三項並びに租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第六条第一項を含む。）から」と、「第二号又は第四号から第七号までに掲げる個人」とあるのは「第二号若しくは第四号から第六号までに掲げる個人又は昭和五十四年改正法附則第六条第一項に規定する個人」と、「第二号又は第四号から第七号までに掲げる減価償却資産」とあるのは「第二号若しくは第四号から第六号までに掲げる減価償却資産又は昭和五十四年改正法附則第六条第一項に規定する減価償却資産」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第十条の二第一項若しくは昭和五十六年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第六項中「租税特別措置法第十条の二第一項」とあるのは「租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号）附則第五条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の二第一項」とする。 suppl-3541-15/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-1 With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Former Act has put specified machinery and equipment, etc. prescribed in that paragraph, of which the individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter up to the following Article) before the Effective Date, into use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "the following Article through" in paragraph (1) of that Article is deemed to be replaced with "the following Article (including Article 5, paragraphs (2) and (3) 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 (Act No. 11 of 1978; hereinafter referred to as the "1978 Amendment Act") and Article 6, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act")) through", the phrase "an individual listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "an individual listed in item (ii) or items (iv) through (vi) or an individual prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "depreciable assets listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "depreciable assets listed in item (ii) or items (iv) through (vi) or depreciable assets prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, or Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official **第二項** 前項の規定の適用がある場合における新法第十条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十条の二第一項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第一項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第一項若しくは第二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二」とする。 suppl-3541-15/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-2 With regard to the application of the provisions of Articles 10-2, 28-3, 33-6 and 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "through Article 16, and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act". machine translation, not official **第三項** 第一項の規定の適用がある場合における昭和五十六年改正法による改正後の租税特別措置法（以下「昭和五十六年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。 suppl-3541-15/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-3 With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1981") in the case where the provisions of paragraph (1) apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts". machine translation, not official --- ## Cites - suppl-3541-15/art-5/par-1: 第三項 → 租税特別措置法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3531-11/art-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-3 - suppl-3541-15/art-5/par-1: 租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第六条第一項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3541-15/art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-1 - suppl-3541-15/art-5/par-1: 控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第三条第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3561-13/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-3/par-1 - suppl-3541-15/art-5/par-1: 次条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-3541-15/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6 - suppl-3541-15/art-5/par-1: 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（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第五条第二項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3531-11/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-2 - suppl-3541-15/art-5/par-1: 租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号）附則第五条第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3541-15/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-1 - suppl-3541-15/art-5/par-2: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3321-26/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16 - suppl-3541-15/art-5/par-2: 前項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3541-15/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-1 - suppl-3541-15/art-5/par-3: 第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3541-15/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-4 - 租税特別措置法 附則第五条第一項（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-1 - 租税特別措置法 附則第五条第二項（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-2 - 租税特別措置法 附則第五条第三項（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-3 - 租税特別措置法 附則第三条第一項（産業転換設備等を取得した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-3/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-20261007T211206-305, 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