# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の減価償却に関する経過措置） — address `suppl-3541-15/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6 - 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. --- ### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals caption: machine translation, not official 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 **第一項** 旧法第十一条第一項の表の第七号に掲げる個人が、施行日前に同号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をする当該減価償却資産については、なお従前の例による。 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 With regard to depreciable assets specified before the Effective Date by Cabinet Order as prescribed in item (vii) of the table in Article 11, paragraph (1) of the Former Act, of which an individual listed in that item makes an acquisition, etc. within the period specified by Cabinet Order under that paragraph in relation to those depreciable assets, the provisions then in force continue to govern. 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、第十二条の二から第十四条まで、第十六条、第十六条の二、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「次条から」とあるのは「次条（昭和五十四年改正法附則第六条第一項を含む。）から」と、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第十二条の三第一項及び第二項中「前三条」とあるのは「前三条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第十二条の四第一項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項及び第十六条の二第二項中「第十一条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）」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「第十条の二から」とあるのは「第十条の二、第十一条（昭和五十四年改正法附則第六条第一項を含む。）から」とする。 suppl-3541-15/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-2 With regard to the application of the provisions of Article 10-2, Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the following Article through" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "the following Article (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "the preceding three Articles" in Article 12-3, paragraphs (1) and (2) of the New Act is deemed to be replaced with "the preceding three Articles (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "Article 11" in Article 12-4, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1) and Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "Article 10-2 through" 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 "Article 10-2, Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through". 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租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正後の租税特別措置法（以下この項、附則第十六条第三項及び第二十条第四項において「昭和五十五年新法」という。）第十二条から第十二条の三までの規定の適用については、昭和五十五年新法第十二条第一項中「前条」とあるのは「前条（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。第十二条の二及び第十二条の三において「昭和五十四年改正法」という。）附則第六条第一項を含む。）」と、昭和五十五年新法第十二条の二第一項及び第二項中「第十一条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）」と、昭和五十五年新法第十二条の三第一項中「前三条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）、第十二条及び第十二条の二」とする。 suppl-3541-15/art-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-3 With regard to the application of the provisions of Articles 12 through 12-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1980" in this paragraph, Article 16, paragraph (3) and Article 20, paragraph (4) of the Supplementary Provisions) in the case where the provisions of paragraph (1) apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "the preceding Article (including 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; referred to as the "1979 Amendment Act" in Articles 12-2 and 12-3))", the phrase "Article 11" in Article 12-2, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act), Article 12 and Article 12-2". machine translation, not official **第四項** 新法第十二条の二第一項の規定は、個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、個人が施行日前に取得等をした旧法第十二条の二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、施行日から昭和五十五年三月三十一日までの間に新法第十二条の二第一項の表の第三号及び第四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、同表の第三号中「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、同表の第四号中「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-3541-15/art-6/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-4 The provisions of Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. and which the individual puts into use for the individual's business on or after the Effective Date, and with regard to the case where an individual has put industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act, of which the individual made an acquisition, etc. before the Effective Date, into use for the individual's business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-2, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made, during the period from the Effective Date to March 31, 1980, within a district listed in items (iii) and (iv) of the table in that paragraph, the phrase "one-fourth" in item (iii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iv) of that table with "one-half", and the phrase "one-fifth" with "one-fourth". machine translation, not official **第五項** 新法第十四条第一項の規定は、個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、個人が施行日前に取得又は新築をした旧法第十四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-3541-15/art-6/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-5 The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 旧法第十六条の二第一項第五号に掲げる個人が昭和五十四年三月三十日以前に同号に掲げる認定を受けた場合における当該個人の同項に規定する事業転換施設等については、なお従前の例による。 suppl-3541-15/art-6/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-6 With regard to the business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual listed in item (v) of that paragraph, in the case where that individual received the certification listed in that item on or before March 30, 1979, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3541-15/art-6/par-2: 前項 → 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-6/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-6/par-2: 第十六条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3321-26/art-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1 - suppl-3541-15/art-6/par-3: 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-6/par-3: この項 → 租税特別措置法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3541-15/art-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-3 - suppl-3541-15/art-6/par-3: 附則第十六条第三項 → 租税特別措置法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-3541-15/art-16/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-3 - suppl-3541-15/art-6/par-3: 第二十条第四項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-3541-15/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 附則第六条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-2 - 租税特別措置法 附則第六条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-3 - 租税特別措置法 附則第三十条第二項（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-3551-9/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-2 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-306, 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