# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（個人の減価償却に関する経過措置） — address `suppl-3551-9/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7 - 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. --- ### 第七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-3551-9/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7 **第一項** 新法第十一条第一項の表の第一号から第七号までの規定は、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。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号から第七号まで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-3551-9/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-1 The provisions of items (i) through (vii) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use for the individual's business, and with regard to cases where an individual put depreciable assets listed in items (i) through (vii) of the table in Article 11, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date to use for the individual's business, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十一条第一項の表の第八号の規定は、施行日以後に同号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産について適用し、施行日前に旧法第十一条第一項の表の第八号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産については、なお従前の例による。 suppl-3551-9/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-2 The provisions of item (viii) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item pertaining to an upgrading project plan that receives the certification prescribed in that item on or after the Effective Date, and with regard to depreciable assets listed in item (viii) of the table in Article 11, paragraph (1) of the Former Act pertaining to an upgrading project plan that received the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 個人が施行日前に取得等をした旧法第十二条第一項に規定する公害防止施設をその事業の用に供した場合における当該公害防止施設については、なお従前の例による。 suppl-3551-9/art-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-3 With regard to pollution control facilities prescribed in Article 12, paragraph (1) of the Former Act in the case where an individual made an acquisition, etc. of those pollution control facilities before the Effective Date and put them to use for the individual's business, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定の適用がある場合における新法第十二条から第十三条の二まで、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、新法第十二条第一項中「前条」とあるのは「前条又は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。以下「昭和五十五年改正法」という。）附則第七条第三項」と、新法第十二条の二第一項中「又は前条」とあるのは「、前条又は昭和五十五年改正法附則第七条第三項」と、同条第二項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第七条第三項」と、新法第十二条の三第一項中「前三条」とあるのは「前三条又は昭和五十五年改正法附則第七条第三項」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和五十五年改正法附則第七条第三項」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和五十五年改正法附則第七条第三項」と、新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和五十五年改正法附則第七条第三項」と、新法第十六条の二第二項中「前条まで」とあるのは「前条まで又は昭和五十五年改正法附則第七条第三項」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五十五年改正法附則第七条第三項」とする。 suppl-3551-9/art-7/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-4 With regard to the application of the provisions of Articles 12 through 13-2, 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 preceding Article" in Article 12, paragraph (1) of the New Act is deemed to be replaced with "the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act")"; the phrase "or the preceding Article" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the preceding Article" in paragraph (2) of that Article is deemed to be replaced with ", the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act is deemed to be replaced with "the preceding three Articles or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act is deemed to be replaced with ", Articles 14 through 16 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act is deemed to be replaced with ", the following Article through Article 16 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "through Article 12-3" in Article 16, paragraph (1) of the New Act is deemed to be replaced with "through Article 12-3 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "through the preceding Article" in Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "through the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; 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 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act". machine translation, not official **第五項** 新法第十二条第一項の規定は、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、施行日から昭和五十六年三月三十一日までの間に新法第十二条第一項の表の第四号又は第五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、同表の第四号中「百分の二十」とあるのは「三分の一」と、「百分の十四」とあるのは「五分の一」と、同表の第五号中「百分の二十七」とあるのは「二分の一」と、「百分の十六」とあるのは「四分の一」とする。 suppl-3551-9/art-7/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-5 The provisions of Article 12, paragraph (1) of the New Act apply where an individual puts industrial machinery, etc. prescribed in that paragraph of which the individual makes an acquisition, etc. on or after the Effective Date to use for the individual's business, and with regard to cases where an individual 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 to 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, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made within a district listed in item (iv) or (v) of the table in that paragraph during the period from the Effective Date to March 31, 1981, the phrase "20 percent" in item (iv) of that table is deemed to be replaced with "one-third", the phrase "14 percent" in that item with "one-fifth", the phrase "27 percent" in item (v) of that table with "one-half", and the phrase "16 percent" in that item with "one-quarter". machine translation, not official **第六項** 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、個人が施行日前に取得又は製作をした旧法第十二条の三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。 suppl-3551-9/art-7/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-6 The provisions of Article 12-2, paragraph (1) of the New Act apply where an individual puts machinery and equipment prescribed in that paragraph which the individual acquires or manufactures on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put machinery and equipment prescribed in Article 12-3, paragraph (1) of the Former Act which the individual acquired or manufactured before the Effective Date to use for the individual's business, the provisions then in force continue to govern. machine translation, not official **第七項** 個人の昭和五十四年以前の各年における不動産所得の金額又は事業所得の金額の計算上生じた旧法第十一条第二項並びに旧法第十二条の二第二項、第十二条の三第三項及び第十二条の四第二項の規定により読み替えられた旧法第十一条第二項に規定する満たない金額がある場合については、なお従前の例による。 suppl-3551-9/art-7/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-7 With regard to cases where there is a shortfall amount prescribed in Article 11, paragraph (2) of the Former Act, or in Article 11, paragraph (2) of the Former Act as read with the replacement of terms pursuant to the provisions of Article 12-2, paragraph (2), Article 12-3, paragraph (3) and Article 12-4, paragraph (2) of the Former Act, which arose in calculating the amount of real estate income or the amount of business income of an individual for any year of 1979 or before, the provisions then in force continue to govern. machine translation, not official **第八項** 個人の昭和五十五年における不動産所得の金額又は事業所得の金額の計算上生ずる新法第十一条第二項並びに新法第十二条第二項、第十二条の二第三項及び第十二条の三第二項の規定により読み替えられた新法第十一条第二項の規定に規定する満たない金額がある場合におけるこれらの規定の適用については、新法第十一条第二項（新法第十二条第二項、第十二条の二第三項及び第十二条の三第二項において準用する場合を含む。）中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額）」とする。 suppl-3551-9/art-7/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-8 With regard to the application of the provisions of Article 11, paragraph (2) of the New Act, and of Article 11, paragraph (2) of the New Act as read with the replacement of terms pursuant to the provisions of Article 12, paragraph (2), Article 12-2, paragraph (3) and Article 12-3, paragraph (2) of the New Act, in the case where there is a shortfall amount prescribed in those provisions arising in calculating the amount of real estate income or the amount of business income of an individual for 1980, the phrase "for the following year" in Article 11, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (2), Article 12-2, paragraph (3) and Article 12-3, paragraph (2) of the New Act) is deemed to be replaced with "in each of the two years beginning with the following year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion)". machine translation, not official **第九項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。 suppl-3551-9/art-7/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-9 The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, and factory buildings and their associated facilities, prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment, and factory buildings and their associated facilities, prescribed in Article 13, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十項** 新法第十三条の二第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産について適用し、施行日前に旧法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産については、なお従前の例による。この場合において、施行日から昭和五十六年二月二十八日までの間に新法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産に対する同項の規定の適用については、同項中「百分の三十二」とあるのは、「五分の二」とする。 suppl-3551-9/art-7/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-10 The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to depreciable assets listed in the items of Article 13-2, paragraph (1) of the Former Act that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which received, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, during the period from the Effective Date to February 28, 1981, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the phrase "32 percent" in that paragraph is deemed to be replaced with "two-fifths". machine translation, not official **第十一項** 新法第十四条の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物について適用し、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及び同条第二項に規定する施設建築物については、なお従前の例による。 suppl-3551-9/art-7/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-11 The provisions of Article 14 of the New Act apply to rental housing prescribed in paragraph (1) of that Article and facility buildings prescribed in paragraph (2) of that Article which an individual acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act and facility buildings prescribed in paragraph (2) of that Article which an individual acquired or newly constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十二項** 新法第十五条第一項の規定は、個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、個人が施行日前に取得又は建設をした旧法第十五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-3551-9/art-7/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-12 The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph which an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act which an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十三項** 個人の昭和五十四年以前の各年における不動産所得の金額又は事業所得の金額の計算上生じた旧法第十三条第二項並びに旧法第十三条の二第三項、第十四条第三項及び第十五条第二項の規定により読み替えられた旧法第十三条第二項に規定する満たない金額がある場合については、なお従前の例による。 suppl-3551-9/art-7/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-13 With regard to cases where there is a shortfall amount prescribed in Article 13, paragraph (2) of the Former Act, or in Article 13, paragraph (2) of the Former Act as read with the replacement of terms pursuant to the provisions of Article 13-2, paragraph (3), Article 14, paragraph (3) and Article 15, paragraph (2) of the Former Act, which arose in calculating the amount of real estate income or the amount of business income of an individual for any year of 1979 or before, the provisions then in force continue to govern. machine translation, not official **第十四項** 個人の昭和五十五年における不動産所得の金額又は事業所得の金額の計算上生ずる新法第十三条第二項並びに新法第十三条の二第三項、第十四条第三項及び第十五条第二項の規定により読み替えられた新法第十三条第二項の規定に規定する満たない金額がある場合におけるこれらの規定の適用については、新法第十三条第二項（新法第十四条第三項及び第十五条第二項において準用する場合を含む。）中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「その年の翌年において」とあるのは「当該翌年以後二年間の各年のうち、」と、「受ける場合には、当該翌年」とあるのは「受ける年については、当該年」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額）」とし、新法第十三条の二第三項において読み替えられた新法第十三条第二項中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「その年の翌年において」とあるのは「当該翌年以後二年間の各年のうち、」と、「受ける場合には、当該翌年」とあるのは「受ける年については、当該年」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額とし、当該減価償却資産につき第十三条第二項の規定の適用を受ける年については、当該年に係る同項に規定する満たない金額に相当する金額を加算した金額とする。）」とする。 suppl-3551-9/art-7/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-14 With regard to the application of the provisions of Article 13, paragraph (2) of the New Act, and of Article 13, paragraph (2) of the New Act as read with the replacement of terms pursuant to the provisions of Article 13-2, paragraph (3), Article 14, paragraph (3) and Article 15, paragraph (2) of the New Act, in the case where there is a shortfall amount prescribed in those provisions arising in calculating the amount of real estate income or the amount of business income of an individual for 1980, in Article 13, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) and Article 15, paragraph (2) of the New Act), the phrase "for the following year" is deemed to be replaced with "in each of the two years beginning with the following year", the phrase "in the year following that year" with "in any of the two years beginning with that following year,", the phrase "in the case where it receives the application, that following year" with "for the year in which it receives the application, that year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion)"; and in Article 13, paragraph (2) of the New Act as read with the replacement of terms pursuant to Article 13-2, paragraph (3) of the New Act, the phrase "for the following year" is deemed to be replaced with "in each of the two years beginning with the following year", the phrase "in the year following that year" with "in any of the two years beginning with that following year,", the phrase "in the case where it receives the application, that following year" with "for the year in which it receives the application, that year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion, and, for a year in which the provisions of Article 13, paragraph (2) apply to the depreciable assets, the amount obtained by adding to it an amount equivalent to the shortfall amount prescribed in that paragraph for that year)". machine translation, not official **第十五項** 新法第十六条第二項の規定は、個人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、個人が施行日前に取得した旧法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。 suppl-3551-9/art-7/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-15 The provisions of Article 16, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph which an individual acquires on or after the Effective Date, and with regard to ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act which an individual acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十六項** 新法第十七条の規定は、個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、個人が施行日前に取得等をした旧法第十七条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-3551-9/art-7/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-16 The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3551-9/art-7/par-1: この条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-3551-9/art-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7 - suppl-3551-9/art-7/par-4: 前項 → 租税特別措置法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3551-9/art-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-3 - suppl-3551-9/art-7/par-4: 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-3551-9/art-7/par-4: 新法第十六条第一項 → 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-3551-9/art-7/par-12: 新法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-1 - 租税特別措置法 附則第七条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-4 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-310, 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